Legal Opinion
John J. Smith, Personal Representative of the Estate of Ann S. Olson v. United States
Court of Appeals for the Eighth Circuit
Decided March 29, 1983No. 82-1767PublishedCited by 14 opinions
1Per curiam
John J. Smith, the personal representative of the estate of Ann S. Olson, appeals from the district court’s 1 order granting summary judgment against him on his action to obtain a refund of the penalty imposed by the Internal Revenue Service because he filed the federal estate tax some two and one-half months after it was due.
I
BACKGROUND
Ann Olson died on December 17, 1978. Under the terms of her will, John Smith was appointed personal representative of the estate. Thereafter, he retained an attorney to help settle the estate. The estate tax return for Olson’s estate was due nine months after…
2Cases cited2 opinions
- Estate of Clarence I. Lillehei, Deceased. James P. Lillehei v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
3Cited by14 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Estate of Jessie E. Kerber, Helen Doring v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- Victor D. Denenburg and Wife, Sandra J. Denenburg v. United StatesCourt of Appeals for the Fifth Circuit · 1991
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