HIBBARD v. CROOKS

No. 978.

25 F.2d 896 (1927)

HIBBARD v. CROOKS, Collector of Internal Revenue.

District Court, W. D. Missouri, St. Joseph Division.

November 22, 1927.


Attorney(s) appearing for the Case

Petree Bros. and Frank Petree, all of Oregon, Mo., for plaintiff.

Roscoe C. Patterson, U. S. Dist. Atty., and Harry L. Thomas, Asst. U. S. Dist. Atty., both of Kansas City, Mo., for defendant.


REEVES, District Judge.

In administering the estate of her decedent, the plaintiff was required to pay certain inheritance taxes which she now sues to recover. It is undisputed that Emma D. Zook, the widow of the decedent, upon the death of her husband, filed an election under the statutes of Missouri to take a child's part in lieu of dower. The interest thus claimed by her was treated for taxation purposes as part of the gross estate of her deceased husband, and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases