Legal Opinion
Brown v. United States
United States Court of Claims
Decided March 3, 1941No. 44727PublishedCited by 6 opinions
1Opinion of the Court
WHITAKER, Judge.
This suit is brought to recover estate taxes alleged to have been erroneously exacted from the plaintiffs as the executors of the estate of Pryor Brown, deceased. The grounds alleged here and in the claims for refund are: (1) that the Commissioner of Internal Revenue erroneously included in the gross estate of the decedent the amount of $11,058 as the value of an account due the estate from the Pryor Brown Transfer Company; (2) that he erroneously disallowed a deduction of $3,500, being the amount paid in settlement of a judgment against the estate on a note of $6,000 signed…
2Cases cited12 opinions
- Williams v. First Nat. Bank of Pauls ValleySupreme Court of the United States · 1910
- Emerson v. SlaterSupreme Court of the United States · 1860
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- City of Knoxville v. GervinTennessee Supreme Court · 1936
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lewis v. CommissionerUnited States Tax Court · 1968
- Central Nat. Bank of Cleveland v. United StatesUnited States Court of Claims · 1941
- Estate of Wolf v. CommissionerUnited States Tax Court · 1957
- Estate of Wolf v. CommissionerUnited States Tax Court · 1957
- Estate of Wolf v. CommissionerUnited States Tax Court · 1957
1 more not listed; retrieve them via the Exa API.