Legal Opinion
Higley v. Commissioner
Court of Appeals for the Eighth Circuit
Decided February 16, 1934No. 9720PublishedCited by 9 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a redetermination of taxes on the estate of Elmer A. Higley by the Board of Tax Appeals.
Elmer A. Higley died in September, 1926, leaving a wife and three adult children. There was no will and no administration of the estate. In November, 1927, Fred M. Higley (one of tbe children) made a return for federal estate tax on the departmental form. In the “jurat” of the return, he recites that the return is “for myself and all the beneficiaries named in schedule £E’ hereto attached.” Schedule E is “Transfers.” Thereunder property valued at…
2Cases cited3 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. MerriamSupreme Court of the United States · 1923
- United States v. UpdikeSupreme Court of the United States · 1930
3Cited by9 opinions
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2015
- Englert v. CommissionerUnited States Tax Court · 1959
- United States v. James D. PaulsonCourt of Appeals for the Ninth Circuit · 2023
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2014
4 more not listed; retrieve them via the Exa API.