ESTATE OF GOODALL v. C. I. R.

Nos. 18631-18636.

391 F.2d 775 (1968)

ESTATE of Robert A. GOODALL, Deceased, C. M. Goodall, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Robert A. GOODALL, Deceased, Clarice M. Goodall, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). ESTATE of Robert A. GOODALL, Deceased, Clarice M. Goodall, Executrix, and Clarice M. Goodall, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. C. M. GOODALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. GOOD-ALL ELECTRIC MFG. CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

March 5, 1968.


Attorney(s) appearing for the Case

James W. R. Brown, Omaha, Neb., for petitioner; James J. Fitzgerald, Jr., Omaha, Neb., on brief and reply brief.

Louis M. Kauder, Atty., Dept. of Justice, Washington, D. C., for respondent; Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., and attorneys Lee A. Jackson, Crombie J. D. Garrett, Grant W. Wiprud, Thomas L. Stapleton and Robert J. Campbell, Washington, D. C., on the brief.

Before VOGEL, Senior Circuit Judge, and BLACKMUN and HEANEY, Circuit Judges.


BLACKMUN, Circuit Judge.

Robert A. Goodall died October 22, 1953.

The Commissioner of Internal Revenue, by his several 90-day letters, proposed deficiencies and additions1 to tax as follows:

  Estate of Robert A. Goodall, deceased     Federal estate tax.
  (Our No. 18,631; Tax Court No. 72,361)

  Estate of Robert A. Goodall, deceased     Income tax for the calendar
  (Our No. 18,632; Tax Court No.            year...

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