Legal Opinion
Flannery v. Willcuts
Court of Appeals for the Eighth Circuit
Decided April 18, 1928No. 7966PublishedCited by 27 opinions
1Opinion of the Court
LEWIS, Circuit Judge.
Mary T. Hill died intestate November 22, 1921, aged 75 years, 4 months and 21 days; and the principal question in this case is whether certain gifts made by her were a part of her estate under the Revenue Act of 1918 (40 Stat. 1057), subject to the federal estate tax. She was the widow of James J. Hill, who died intestate May 29, 1916, leaving a large fortune in which her distributive share amounted in value to more than $16,000,000. The administrator of her husband’s estate in settlement with her gave her about $1,000,000 in cash, and for the remainder of her share,…
2Cases cited5 opinions
- Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
- Fresh v. GilsonSupreme Court of the United States · 1842
- Atlantic, Gulf & Pacific Co. v. Government of the Philippine IslandsSupreme Court of the United States · 1910
- Bradley v. NicholsDistrict Court, D. Massachusetts · 1926
- Page v. SkinnerDistrict Court, D. Colorado · 1923
3Cited by27 opinions
- Illinois Power & Light Corporation v. HurleyCourt of Appeals for the Eighth Circuit · 1931
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
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