Legal Opinion
Schoenheit v. Lucas
Court of Appeals for the Fourth Circuit
Decided October 21, 1930No. 2955, 2956, 2973PublishedCited by 31 opinions
1Opinion of the Court
SOPER, District Judge.
This group of three eases may be most conveniently considered in a single opinion because all of them relate to tho legal effect of certain transactions of Karl Von Ruck, late of Asheville, N. C., deceased, during the closing years of his life. Federal income taxes for the years 1919,1920, and 1921, and the federal estate tax which became payable by reason of his death on November 5, 1922, are involved.
The first case, No. 2955, concerns a deficiency assessment by the Commissioner of Internal Revenue for the income tax for the year 1919, arising by reason of the failure…
2Cases cited28 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
23 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- St. Louis Union Trust Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1932
- Liebmann v. HassettCourt of Appeals for the First Circuit · 1945
26 more not listed; retrieve them via the Exa API.