Legal Opinion
Bowcut v. United States
District Court, D. Montana
Decided August 6, 1959No. Civ. No. 142PublishedCited by 7 opinions
1Opinion of the Court
JAMESON, District Judge.
This is an action for recovery of $3,819.57 and interest paid in estate taxes in 1953. Plaintiff taxpayer is the former wife of Edward Mora (who died
August 8, 1952), and the executrix of his estate. On June 11, 1953, a federal estate tax return was filed in the Mora estate, and the tax, amounting to $3,865.-90, was paid.
Subsequent to Mora’s death, the Commissioner of Internal Revenue determined that Mora and the taxpayer had omitted approximately $80,000 from their income tax returns for the years 1947 through 1950. On May 21, 1954, a revenue agent conferred with…
2Cases cited7 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- McEachern v. RoseSupreme Court of the United States · 1937
- Georgia Railway & Electric Co. v. DecaturSupreme Court of the United States · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Dorothy Rosa Bowcut, Etc., of the Estate of Edward Mora, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
- Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. CommissionerUnited States Tax Court · 1996
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
- Estate of Frank A. Branson v. CommissionerUnited States Tax Court · 1999
2 more not listed; retrieve them via the Exa API.