ROGAN v. TAYLOR

No. 10301.

136 F.2d 598 (1943)

ROGAN v. TAYLOR. TAYLOR v. ROGAN.

Circuit Court of Appeals, Ninth Circuit.

June 11, 1943.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Tax Division, Sewall Key, J. Louis Monarch. Maryhelen Wigle and Carleton Fox, Sp. Assts. to the Atty. Gen., and Leo V. Silverstein, U.S. Atty., E. H. Mitchell, Asst. U.S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for Collector.

W. M. Greathouse, of Los Angeles, Cal., for taxpayer.

Before WILBUR, MATHEWS, and STEPHENS, Circuit Judges.


WILBUR, Circuit Judge.

Alfred G. Taylor, executor of the estate of Emma A. Bailey, deceased, sued Nat Rogan, Collector of Internal Revenue, in the United States District Court for the Southern District of California for refund of a portion of the estate tax paid. Recovery was allowed in part and denied in part, and both parties appeal. The questions involved on both appeals concern the determination of the amount of the estate which is subject to the applicable federal...

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