Legal Opinion
Caswell v. United States
District Court, N.D. California
Decided April 26, 1962No. Civ. No. 7929PublishedCited by 1 opinion
1Opinion of the Court
HALBERT, District Judge.
This is an action to recover federal estate taxes alleged to have been overpaid by the estate of Wallace Caswell, deceased. The basic issue, and the only one with which this Court is presently concerned, involves the inclusion in decedent’s gross estate of an alleged community property interest of decedent in a 160 acre ranch.
Plaintiff and decedent were married in 1910 and were husband and wife at the date of decedent’s death in 1949. At the time of their marriage, plaintiff held in her own name certain shares of stock in the C. N. Whitmore Company, a family…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Woods v. Security-First National BankCalifornia Supreme Court · 1956
- Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lucia v. CommissionerUnited States Tax Court · 1991