TOY v. UNITED STATES

No. 6207.

45 F.2d 1 (1930)

TOY et al. v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied January 12, 1931.


Attorney(s) appearing for the Case

Perry Evans and Carey Van Fleet, both of San Francisco, Cal., for appellants.

George J. Hatfield, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal.

Before RUDKIN and WILBUR, Circuit Judges, and KERRIGAN, District Judge.


KERRIGAN, District Judge.

This case involves a tax upon the estate of George Daniel Toy, who died January 23, 1921. At the time the estate tax return was made, a tax was paid upon the theory that the widow inherited one-half of the community property, tax free. On August 16, 1922, an additional tax in the sum of $23,995.63 was assessed upon the theory that the widow's half of the community property was a part of the husband...

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