U.S. Court of Appeals for the Eighth Circuit, 1955

Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue

Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Eighth Circuit · Decided October 11, 1955 · Per Curiam
229 F.2d 741 (Federal Reporter, Second Series)

Counsel

Daniel Stubbs, Alliance, Neb., for petitioner., H. Brian Holland, Asst. Atty. Gen., for respondent.

Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue

Cases that cite this one

2 later published cases cite this decision.

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

Decision of Tax Court, 23 T.C. 1020, reversed and case remanded to said Court with directions to enter a decision that there has been an overpayment of estate tax in the amount of $467.72, which amount was paid within three years pri- or to the mailing of the notice of deficiency. 26 U.S.C.A. (I.R.C. 1939) § 912.

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