Legal Opinion
United States v. Flora F. Herring, Administratrix of W. A. Herring Estate
Court of Appeals for the Fourth Circuit
Decided January 2, 1957No. 19-4489PublishedCited by 23 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This suit was brought by Flora F. Herring, administratrix of the estate of W. A. Herring, her deceased husband, against the United States to secure a refund of income taxes which had been paid by the estate after the decedent’s death. W. A. Herring died on July 18, 1948, leaving a gross estate of $230,387.94. On July 12, 1949, the administratrix made an estate tax return showing a 1949 estate tax liability of $28,280.63, which she then paid; but in 1950 it was ascertained that there had been an overpayment of the estate tax in the sum of $13,686.90, which was thereupon…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- United States v. State BankSupreme Court of the United States · 1878
- McEachern v. RoseSupreme Court of the United States · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock CorporationCourt of Appeals for the Ninth Circuit · 1961
- United States v. Dorothy Rosa Bowcut, Etc., of the Estate of Edward Mora, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
18 more not listed; retrieve them via the Exa API.