Legal Opinion
Altshuler v. United States
District Court, W.D. Missouri
Decided September 23, 1958No. 10084PublishedCited by 2 opinions
1Opinion of the Court
RIDGE, District Judge.
This is an action for refund of a portion of Estate Tax, assessed against the Estate of Joe Armand Altshuler, Deceased, and paid by plaintiff, his widow and sole legatee. It is stipulated and agreed that all conditions precedent to the maintenance of this action by plaintiff have been fulfilled and that this Court has jurisdiction of the instant claim.
There is nó dispute between the parties as to the facts. The claim for refund revolves around a portion of the proceeds of two “Retirement Income Policies” of insurance issued by Massachusetts Mutual Life Insurance Company…
2Cases cited5 opinions
- Singer v. Shaughnessy, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Bodell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1943
- MacMANUS'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Commissioner of Internal Revenue v. Estate of Miran Karagheusian, Walter J. Corno, Leila Karagheusian, and Minot A. Crofoot, Executors, Estate of Miran Karagheusian, Walter J. Corno, Leila Karagheusian, and Minot A. Crofoot, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Caldwell v. JordanDistrict Court, N.D. Alabama · 1953
3Cited by2 opinions
- Hall v. WheelerDistrict Court, D. Maine · 1959
- Estate of Infante v. CommissionerUnited States Tax Court · 1970