STEWART v. COMMISSIONER OF INTERNAL REVENUE

No. 6729.

63 F.2d 62 (1933)

STEWART v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 8, 1933.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewell Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and William E. Davis, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.


BRYAN, Circuit Judge.

This is a petition to review a second decision of the Board of Tax Appeals as to the amount of estate taxes due on the estate of Niels Esperson deceased. Esperson and his wife, while they were citizens of Texas, accumulated considerable property, which under the laws of that state became community property. In its first decision the Board made findings of fact, to the effect that the community estate owned 999 shares of stock of an oil company...

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