Legal Opinion
United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, Deceased
Court of Appeals for the Eighth Circuit
Decided October 18, 1957No. 15782_1PublishedCited by 35 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
The executor of the estate of James Oliver Miller, late of Kansas City, Missouri, who died testate leaving his widow, Mrs. Myrtle L. Humphrey Miller, and an adult son by a former marriage surviving him, brought this action under 28 United States Code, § 1291, to recover a deficiency in federal estate tax alleged to have been wrongfully assessed, which was paid out of the funds of the estate. The controversy arose out of the application of Section 812(e) of the 1939 Internal Revenue Code, 26 U.S.C. § 812(e), which allows a deduction from federal estate tax, referred to…
2Cases cited9 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Carpenter v. CarpenterSupreme Court of Missouri · 1954
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Estate of Holmes v. HolmesSupreme Court of Missouri · 1931
- Milwaukee Insurance Company v. Max Kogen, Doing Business as Kogen Fur Company, Industrial Insurance Company v. Max Kogen, Doing Business as Kogen Fur CompanyCourt of Appeals for the Eighth Circuit · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Sebree v. RosenSupreme Court of Missouri · 1961
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
30 more not listed; retrieve them via the Exa API.