Legal Opinion
Parrott Estate Co. v. McLaughlin
Court of Appeals for the Ninth Circuit
Decided March 29, 1937No. 8080PublishedCited by 8 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
The appellant seeks to recover income taxes amounting to $1,086.47 because in estimating the taxes the Commissioner refused a deduction from appellant’s gross income of the sum of $11,524.03 which it had paid during the year ending December 31, 1926, as inheritance taxes levied by the state of California. It appeals from the judgment against it.
The appellant corporation was organized as a family corporation by the heirs, legatees, devisees, and distributees of the estate of Mary Emily Parrott, deceased. Under the law of California, this tax was upon the right of…
2Cases cited15 opinions
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. MitchellSupreme Court of the United States · 1926
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Buster v. WrightCourt of Appeals for the Eighth Circuit · 1905
- McCloskey v. Pacific Coast Co.Court of Appeals for the Ninth Circuit · 1908
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
- Kieferdorf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Sulzbacher v. Travelers Ins. Co.Court of Appeals for the Eighth Circuit · 1943
- American Surety Co. Of New York v. BrummelCourt of Appeals for the Tenth Circuit · 1950
- First Nat. Ben. Soc. v. StuartCourt of Appeals for the Ninth Circuit · 1946
3 more not listed; retrieve them via the Exa API.