Legal Opinion
Augustus v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 14, 1941No. 8586PublishedCited by 15 opinions
1Opinion of the Court
ARANT, Circuit Judge.
Petitioner requests a review of redeterminations of deficiencies in her income taxes for the years 1935 and 1936, in the amounts of $73,142.92 and $41,386.34, respectively. The facts are stipulated.
Daniel Good died in Buffalo in 1922, and his will was admitted to probate in Erie County, New York. His widow, Sarah E. Good, and two daughters, Margaret Jane Good and petitioner, survived him. Seymour H. Knox had been named as co-executor and trustee with Mrs. Good, but he predeceased the testator and the widow was appointed sole executrix and became sole trustee, in which…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Brewster v. GageSupreme Court of the United States · 1930
- Edward's Lessee v. DarbySupreme Court of the United States · 1827
- Hartley v. CommissionerSupreme Court of the United States · 1935
- Van Vranken v. HelveringCourt of Appeals for the Second Circuit · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
- Estate of Anne P. Bird, Deceased, Norman L. Bird, Administrator v. United StatesCourt of Appeals for the Sixth Circuit · 1976
- United States Gypsum Company v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Janis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
10 more not listed; retrieve them via the Exa API.