Legal Opinion
Rompel v. United States
District Court, W.D. Texas
Decided March 2, 1945No. Civil Action 621PublishedCited by 5 opinions
1Opinion of the Court
HANNAY, District Judge.
This suit was brought under the Tucker Act, Title 28 U.S.C.A. §§ 761-765, to recover an estate tax assessed against and collected under protest from the plaintiff with respect to the estate of Ernest Herbst, a Texas citizen, who died November 17, 1943. This tax resulted from the defendant’s inclusion in the decedent’s gross estate of all of the community property which belonged to the decedent and his wife, and which had been accumulated by them in Texas, at the date of decedent’s death, rather than one-half thereof. This, the parties admit, is required by the…
2Cases cited45 opinions
- Tot v. United StatesSupreme Court of the United States · 1943
- Knowlton v. MooreSupreme Court of the United States · 1900
- Poe v. SeabornSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
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3Cited by5 opinions
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- United States v. RompelSupreme Court of the United States · 1945
- Moody v. MoodyCourt of Appeals of Texas · 1954
- 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
- United States v. StapfCourt of Appeals for the Fifth Circuit · 1962