Legal Opinion
Stapf v. United States
District Court, N.D. Texas
Decided August 8, 1960No. Civ. A. 2734PublishedCited by 7 opinions
1Opinion of the Court
DOOLEY, District Judge.
Statement.
Lowell H. Stapf, being a resident for many years in Texas, died testate on July 29, 1953, and his will was thereafter duly probated in Potter County, Texas. The executrix and executor (simply executors herein), named in said will, duly qualified and timely filed an Estate Tax Return and paid the federal tax on the estate as computed in such return. Some months later the executors were notified by the District Director of Internal Revenue that a deficiency had been assessed and was claimed, materially increasing the tax against said estate. The alleged…
2Cases cited28 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Taft v. CommissionerSupreme Court of the United States · 1938
- Lang v. CommissionerSupreme Court of the United States · 1938
- Thompson v. ThompsonTexas Supreme Court · 1951
23 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Beatrice Smither Parson, of the Will and Estate of George W. Parson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- United States v. StapfCourt of Appeals for the Fifth Circuit · 1962
- Parson v. United StatesDistrict Court, E.D. Texas · 1970
- United States v. Dorothy Anne Stapf and B. T. Ware, Ii, Executors and Trustees of the Estate Oflowell H. Stapf, Deceased, and Dorothy Anne Stapf, Individually, Dorothy Anne Stapf and B. T. Ware, Ii, Executors and Trustees of the Estate Oflowell H. Stapf, Deceased, and Dorothy Anne Stapf, Individually v. United StatesCourt of Appeals for the Fifth Circuit · 1962
2 more not listed; retrieve them via the Exa API.