Legal Opinion
United States v. Rodenbough
District Court, E.D. Pennsylvania
Decided August 12, 1927No. 11898PublishedCited by 5 opinions
1Opinion of the Court
Finding of Facts.
KIRKPATRICK, District Judge.
The court finds the facts as stipulated and adopts the respective stipulations of fact filed by the parties of record as its findings of fact.
Conclusion of Law.
The property claimed by the executor of Mrs. Rodenbough as a basis for deduction is not property which can be identified as having been acquired by the decedent in exchange for property received by her as a share in the estate of any person who died within five years prior to her death.
Opinion of the Court.
This is an action by the United Slates to recover the sum of $111,852.58 with…
2Cases cited6 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Iselin v. United StatesSupreme Court of the United States · 1926
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- Postal Telegraph-Cable Co. v. Tonopah & Tidewater RailroadSupreme Court of the United States · 1919
- Ewers v. WeaverU.S. Circuit Court for the Southern District of Iowa · 1910
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Trenton Cotton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
- Neustadter v. United StatesCourt of Appeals for the Ninth Circuit · 1937
- Horlick v. KuhlDistrict Court, E.D. Wisconsin · 1945
- Abbas Hossenini v. DHS ICEDistrict Court, S.D. California · 2021
- Prashant Tyagi v. U.S. Bank National Association, et al.District Court, E.D. California · 2026