Legal Opinion
Burnett Schwartz and Estate of Max L. Raskin, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 13, 1977No. 76-1408PublishedCited by 12 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
This appeal is from a decision of the Tax Court holding the petitioners, executors of the estate of Sam Melman, Jr.; personally liable for estate taxes owed by the decedent’s estate. We reverse and remand for the reasons stated in this opinion.
Sam Melman died in November, 1967. His son, Gene J. Melman, and the petitioners, Burnett Schwartz and Max L. Raskin, were appointed executors without bond of his estate. 1 The estate tax liability of the Melman estate was stipulated to be $29,820, plus a penalty of $1,491 and interest. Nei ther the estate nor the executors have…
2Cases cited23 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
- Price v. United StatesSupreme Court of the United States · 1926
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3Cited by12 opinions
- Bergquist v. First National Bank of St. Paul (In Re American Lumber Co.)District Court, D. Minnesota · 1980
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Leigh v. CommissionerUnited States Tax Court · 1979
- Jackson v. Farmers State BankIndiana Court of Appeals · 1985
- United States v. McNicolCourt of Appeals for the First Circuit · 2016
7 more not listed; retrieve them via the Exa API.