Legal Opinion
United States v. Robert W. Winchell, Administrator With Will Annexed of the Estate of Jane H. Winchell, Deceased
Court of Appeals for the Ninth Circuit
Decided April 10, 1961No. 16991_1PublishedCited by 2 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
The appellee was successful in the district court in securing a judgment against appellant in the sum of $89,919.-03 for federal estate taxes which appellee claimed had been erroneously assessed and collected, plus interest and costs. Appellant appeals from such judgment.
The district court had jurisdiction under Title 28, U.S.C.A. § 1346(a) (1). This Court has jurisdiction under Title 28 U.S.C.A. §§ 1291 and 1294.
The broad question presented on this appeal is whether the value of the corpus of a trust created by decedent on November 19, 1928 is includable in the gross…
2Cases cited12 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
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3Cited by2 opinions
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974