Commissioner of Internal Revenue v. Wells Fargo Bank & Union Trust Co.
U.S. Court of Appeals for the Ninth Circuit
Commissioner of Internal Revenue v. Wells Fargo Bank & Union Trust Co., 72 F.2d 1012 (9th Cir. 1934)
14 A.F.T.R. (P-H) 551; 1934 U.S. App. LEXIS 4773; 14 A.F.T.R. (RIA) 551
Commissioner of Internal Revenue v. Wells Fargo Bank & Union Trust Co.
Opinion of the Court
Upon stipulation of counsel for respective parties, ordered judgment of Board of Tax Appeals reversed, and cause remanded, with directions that Board enter a decision in respect of the federal tax liability of the estate of Frederick C. Talbot, deceased, for the period of March 19 to December 31,1919, ordering and deciding that there is no overpayment of tax, that the overassessment of tax to be abated is $19,268.41, and that the unpaid portion of the current tax liability is $8,397.55, exclusive of interest as provided by law.
Reference
- Full Case Name
- COMMISSIONER OF INTERNAL REVENUE v. WELLS FARGO BANK & UNION TRUST CO., with the Will Annexed of the ESTATE OF Frederick C. TALBOT
- Status
- Published