DUNLOP v. COMMISSIONER OF INTERNAL REVENUE

No. 13615.

165 F.2d 284 (1948)

DUNLOP v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

January 9, 1948.


Attorney(s) appearing for the Case

Guy Chase, of St. Paul, Minn. (Morgan, Chase, Headley & Hoshour, of St. Paul, Minn., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, Lee A. Jackson and Irving I. Axelrad, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and COLLET, Circuit Judges.


COLLET, Circuit Judge.

This action is to review a decision of the Tax Court of the United States sustaining the action of the Commissioner of Internal Revenue in making a deficiency income tax assessment against the estate of Ker D. Dunlop. The facts are not in dispute. Those material to the issues presented are as follows.

Mr. Dunlop was a resident of St. Paul, Minnesota, and died there intestate on May 26, 1939. He was survived by a widow, Jane C. Dunlop...

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