Legal Opinion
United States v. Eversman
Court of Appeals for the Sixth Circuit
Decided February 11, 1943No. 9197PublishedCited by 31 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The Government appeals from a judgment of the district court awarding appellee a refund, with interest, of a collected income tax deficiency assessment for the year 1931.
Appellee is administrator of the estate of his mother, Elizabeth Eversman, deceased, and is her sole heir at law and next of kin. Mrs. Eversman and her son owned, in equal undivided interests, a parcel of improved real estate known as the Wagner property, situated in the retail business district of Toledo, Ohio. She had acquired her half interest in 1905, and he had become the owner of the other half…
2Cases cited6 opinions
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Doyle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Boca Ratone Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Duram Bldg. Corporation v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1933
- Walker v. ThomasCourt of Appeals for the Fifth Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Harper v. CommissionerUnited States Tax Court · 1970
- Reaver v. CommissionerUnited States Tax Court · 1964
- S. Nicholas Jacobs and Dolores I. Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Susie K. Ackerman v. United StatesCourt of Appeals for the Tenth Circuit · 1963
26 more not listed; retrieve them via the Exa API.