Legal Opinion
James W. Costin, of the Estate of Earl M. Costin, Deceased v. Ralph W. Cripe, Collector of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 3, 1956No. 11600_1PublishedCited by 6 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
In the district court, plaintiff, executor of the Estate of Earl M. Costin, deceased, sought to recover from the Collector of Internal Revenue federal estate taxes and interest claimed to have been erroneously assessed, subsequently paid by the estate to the collector. The cause was -tried upon stipulated facts without a jury, and resulted in judgment in favor of defendant.
The deceased, on October 20, 1923, created a trust under which the income was to be paid to him for life, thereafter to his wife and son for their joint lives, and to their survivor for life, upon…
2Cases cited18 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Graham v. CommissionerUnited States Tax Court · 1966
- Smith v. United StatesDistrict Court, D. Colorado · 1957
- Klauber v. CommissionerUnited States Tax Court · 1960
- Bank of New York v. United StatesDistrict Court, S.D. New York · 1970
- Graham v. CommissionerUnited States Tax Court · 1966
1 more not listed; retrieve them via the Exa API.