Legal Opinion
Updike v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 6, 1937No. 10718PublishedCited by 32 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
Edward Updike, a resident of Omaha, Neb., died July 29, 1931, at the age of 91 years, 10 months, and 6 days. The Commissioner of Internal Revenue, in 1934, gave notice to his three sons of a proposed assessment against them of $11,401.93 constituting their liability as transferees of property of the deceased under section 315 (b) Revenue Act 1926, 44 Stat. 80 (see 26 U.S.C.A. § 427 (b), and section 316 of the Revenue Act of 1926 (26 U.S. C.A. § 500 and note) and as fiduciaries under section 3467 of the Revised Statutes of the United States (31 U.S.C.A. § 192) on the…
2Cases cited15 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Estate of Frothingham v. CommissionerUnited States Tax Court · 1973
- Burns v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Estate of Ridgely v. United StatesUnited States Court of Claims · 1967
27 more not listed; retrieve them via the Exa API.