Legal Opinion
United States v. First Nat. Bank & Trust Co.
Court of Appeals for the Eighth Circuit
Decided February 23, 1943No. 12392PublishedCited by 8 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is an appeal from a judgment against the United States in favor of plaintiffs, appellees, in a suit to recover $1,481.-30 with interest and costs allegedly illegally assessed as estate taxes and paid under protest by the executors of the estate of Eilef Smedal, deceased.
The facts are not in dispute. The decedent died testate domiciled in Wisconsin on January 30, 1938. At the time of his death he was insured under nine life insurance policies of the total value of approximately $35,000. The issue is whether four of these policies were properly included in the…
2Cases cited6 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Webster v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Commissioner of Internal Revenue v. JonesCourt of Appeals for the Sixth Circuit · 1932
- Boston Safe Deposit & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1938
- Lucky v. CommissionerUnited States Board of Tax Appeals · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Flick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
- In re the Estate of PhelanNew York Surrogate's Court · 1966
- ESTATE OF SCHNACK v. COMMISSIONERUnited States Tax Court · 1986
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.