Legal Opinion
Commissioner of Internal Revenue v. Clise
Court of Appeals for the Ninth Circuit
Decided October 4, 1941No. 9652PublishedCited by 37 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
Anna Herr Clise died February 11, 1936, when nearly seventy years of age. In due time an Estate Tax Return on behalf of the decedent’s estate was filed with the Collector of Internal Revenue for the District of Washington. Though Mrs. Clise was a woman of considerable wealth, the Estate Tax Return filed in behalf of her estate disclosed no tax liability. The Commissioner of Internal Revenue, however, after consideration of the matters involved, assessed a deficiency in the estate tax in the sum of $7,257.67. Redetermination of the deficiency was sought in the Board of…
2Cases cited23 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
18 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Goetchius v. CommissionerUnited States Tax Court · 1951
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Mearkle's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Pickering EstateSupreme Court of Pennsylvania · 1963
32 more not listed; retrieve them via the Exa API.