Legal Opinion
United States v. Olive M. Neel, of the Estate of Alfred C. Neel, Deceased
Court of Appeals for the Tenth Circuit
Decided July 2, 1956No. 5264_1PublishedCited by 9 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Olive M. Neel, as executrix of the estate of Alfred C. Neel, brought this action to recover on a claim for refund of Federal estate tax.
The action involves a Federal estate tax deficiency assessed against the estate of Alfred C. Neel, who died testate on April 5, 1946, a resident of Cotton County, Oklahoma. The District Court found and concluded that there was a general partnership existing between Alfred and his wife, Olive M. Neel, from the date of their marriage in 1901 to the date of Alfred’s death, and, therefore, only one-half of the property standing in…
2Cases cited14 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Trapp v. United StatesCourt of Appeals for the Tenth Circuit · 1949
- Weizer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- The Standard Oil Company, a Corporation and Sohio Petroleum Company, a Corporation v. Standard Oil Company, a CorporationCourt of Appeals for the Tenth Circuit · 1958
- Denver Chicago Transport Company v. United StatesDistrict Court, D. Colorado · 1960
- Mrs. Oscar Levelle, Substituted for William Harl Phillips v. Gale G. PowersCourt of Appeals for the Tenth Circuit · 1957
- Craig v. United StatesDistrict Court, D. South Dakota · 1978
- Frank P. Salisbury v. Arnold Tibbetts and George SanfordCourt of Appeals for the Tenth Circuit · 1958
4 more not listed; retrieve them via the Exa API.