Legal Opinion
Hanner v. Glenn
District Court, W.D. Kentucky
Decided March 11, 1953No. Civ. A. 1621PublishedCited by 9 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
■ The plaintiff, Sue F. Hanner, is the surviving widow and beneficiary under the will of her deceased husband Robert A. Hanner. She filed this action March 11, 1949 seeking to recover $1,651.87 deficiency in estáte taxes assessed by the Commis-1 sionér of Internal Revenue and interest-thereon in the amount-of $140.23.
The Commissioner had determined’ that an amount of $10,831.88, paid to the plaintiff in her individual capacity as beneficiary under a deed of trust between Brown & Williamson Tobacco Corporation and the Guaranty Trust Company of New York, should have been…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Dimock v. CorwinDistrict Court, E.D. New York · 1937
- Higgs v. CommissionerUnited States Tax Court · 1949
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Fusz v. CommissionerUnited States Tax Court · 1966
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Estate of Eli L. Garber, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Glenn v. HannerCourt of Appeals for the Sixth Circuit · 1954
- Estate of Bernard L. Porter, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1971
4 more not listed; retrieve them via the Exa API.