Legal Opinion
Brooks v. Willcuts
Court of Appeals for the Eighth Circuit
Decided June 12, 1935No. 10178PublishedCited by 29 opinions
1Opinion of the Court
FARIS, Circuit Judge.
Appellant sued the Collector of Internal Revenue for the District of Minnesota, for the refund of the sum of $26,208, alleged to have been illegally collected as a federal estate tax from appellant, as executor of the will of one Dwight F. Brooks, deceased. Being cast, an appeal was taken by appellant in conventional form.
Appellant’s decedent, Dwight F. Brooks, died on January 21, 1930, the owner of 4,-992 shares of the capital stock of the Brooks-Scanlon Lumber Company. For the purpose of the assessment of the federal estate tax, these shares of stock, as of the date of…
2Cases cited17 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Detroit Trust Co. v. the Thomas BarlumSupreme Court of the United States · 1934
12 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Donahue v. Rodd Electrotype Co. of New England, Inc.Massachusetts Supreme Judicial Court · 1975
- Masinter v. Webco Co.West Virginia Supreme Court · 1980
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Galler v. GallerIllinois Supreme Court · 1965
- Sorlie v. NessNorth Dakota Supreme Court · 1982
24 more not listed; retrieve them via the Exa API.