Legal Opinion
Parrott v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 4, 1929No. 5310PublishedCited by 16 opinions
1Opinion of the Court
GILBERT, Circuit Judge.
The appellants’ testatrix, Mary Emilie Parrott, was a resident of California at the time of her death on March 1, 1922. She owned an undivided one-half interest in certain real estate in San Francisco, the value of which interest was computed in her gross estate at $315,750. Her interest at the time of her death was subject to’ a mortgage of $260,000, given on December 30, 1920, to secure a note and mortgage of that date. The note was the joint and several obligation of said testatrix and Joseph A. Donohoe, her brother. In the return filed by the executors, the…
2Cases cited4 opinions
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Griffin v. LongSupreme Court of Arkansas · 1910
- De Johnson v. BotillerCalifornia Supreme Court · 1917
- Norris v. ChurchillIndiana Court of Appeals · 1898
3Cited by16 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Kelley v. HalperinSupreme Judicial Court of Maine · 1978
- Estate of Courtney v. CommissionerUnited States Tax Court · 1974
- Du Val's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Commissioner of Internal Revenue v. WraggCourt of Appeals for the First Circuit · 1944
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