Legal Opinion
Tuck v. United States
District Court, N.D. California
Decided May 4, 1959No. 36926PublishedCited by 3 opinions
1Opinion of the Court
ROCHE, District Judge.
This is a taxpayer’s suit for refund of estate taxes paid by the estate of George A. Tuck, brought under applicable provisions of 28 U.S.C.A. § 1346(a) (1).
George A. Tuck, decedent, became a stockholder in Atlas Heating and Ventilating Company (“Atlas”), a California corporation, in 1909. As shown by minutes of a stockholders’ meeting on May 2, 1910 George A. Tuck owned a one-third interest in Atlas, the remaining two-thirds interests being owned by R. N. Osborn and F. H. Green. R. N. Osborn resigned as a member of the Atlas board of directors in July of 1916 leaving…
2Cases cited7 opinions
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. Gidwitz' Estate Gidwitz' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Burns v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Humphrey's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
- Harvey v. United StatesCourt of Appeals for the Seventh Circuit · 1950
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3Cited by3 opinions
- Mary Tower English v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- First National Bank of Kansas City v. United StatesDistrict Court, W.D. Missouri · 1963
- Hooker Industries, Inc. v. CommissionerUnited States Tax Court · 1982