FITZJERRELL
v.
BECKER, WARDEN

U.S. | 1944-01-01
No. 541
321 U.S. 747 Supreme Court of the United States (1944) Positive Treatment
Cited by 2 cases

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  • Est. of James A. Whipple v. United States, 419 F.2d 494 (6th Cir. 1969)
    …nheritance tax. Estate of Webber v. United States, 404 F. 2d 411 (6th Cir. 1968); Louisville Trust Co. v. Walter, 306 Ky. 756, 207 S.W. 2d 328 (1948); Trimble v. Hatcher’s Ex’rs, 295 Ky. 178, 173 S.W. 2d 985 (1943), cert. denied, Trimble v. Justice, 321 U.S. 747, 64 S.Ct. 611, 88 L.Ed. 1049; Martin v. Martin’s Adm’r, 283 Ky. 513, 142 S.W. 2d 164 (1940); Hampton’s Adm’rs v. Hampton, 188 Ky. 199, 221 S.W. 496, 10 A.L.R. 515 (1920). Taxpayer computed the Kentucky inheritance tax on the property passing to the…
  • Est. of William A. Webber, Sr. v. United States, 404 F.2d 411 (6th Cir. 1968)
    …shared proportionately by all of the beneficiaries in the absence of a specific direction in the will. Louisville Trust Co. v. Walter, 306 Ky. 756, 207 S.W. 2d 328 (1948); Trimble v. Hatcher’s Ex’rs, 295 Ky. 178, 173 S.W. 2d 985 (1943), cert. denied 321 U.S. 747, 64 S.Ct. 611, 88 L.Ed. 1049; Martin v. Martin’s Adm’r, 283 Ky. 513, 142 S.W. 2d 164 (1940); Hampton’s Adm’rs v. Hampton, 188 Ky. 199, 221 S.W. 496, 10 A.L.R. 515 (1920). The personal representative who has paid the federal estate taxes is subrogate…

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