UNITED STATES v. WAITE

Nos. 8425-8427.

33 F.2d 567 (1929)

UNITED STATES v. WAITE et al. CROOKS, Collector of Internal Revenue, v. WAITE et al. SAME v. HIBBARD.

Circuit Court of Appeals, Eighth Circuit.

May 30, 1929.


Attorney(s) appearing for the Case

Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., (Roscoe C. Patterson, U. S. Atty., and Harry L. Thomas, Asst. U. S. Atty., both of Kansas City, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellants.

Allen McReynolds and J. H. Flanigan, both of Carthage, Mo., and F. M. Petree, for appellees Waite and others.

Frank Petree, of Oregon, Mo., for appellee Hibbard.

Paul R. Stinson, of Kansas City, Mo. (I. P. Ryland, Arthur Mag, and Roy B. Thomson, all of Kansas City, Mo., Thomas Johnston McGuire, of Omaha, Neb., Allen McReynolds, of Carthage, Mo., and Frank Petree, of Oregon, Mo., on the brief), for Ella C. Loose, amicus curiæ.

Before VAN VALKENBURGH and COTTERAL, Circuit Judges, and SCOTT, District Judge.


SCOTT, District Judge.

The three foregoing entitled cases were argued and submitted together. They involve identical questions. Nos. 8425 and 8426, grow out of an estate tax assessed and paid on the estate of Alfred H. Rogers, deceased, under the Revenue Act of 1918 (40 Stat. 1057). The reason for two cases is that certain payments of the tax assessed were paid to George F. Crutchley, collector of internal revenue for the Western district of Missouri, who before subsequent...

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