Legal Opinion
Britten v. United States
District Court, D. New Jersey
Decided June 15, 1945No. Civil Action No. 1749PublishedCited by 3 opinions
1Opinion of the Court
FAKE, District Judge.
This is an income tax case instituted here under the authority of Title 28 U.S. C.A. § 41(20). Plaintiffs allege an overpayment of certain captial gains taxes for the year 1935 paid under protest, and now seek a recovery thereof with interest.
The question to be decided is whether the taxes so paid were properly taxable against the executors as such, under the will, thus falling on the estate as a whole, or against three separate trusts set up by the will and so falling severally on the respective trusts.
The testator by his will made certain specific devises and bequests…
2Cases cited5 opinions
- Gates v. Plainfield Trust Co.New Jersey Court of Chancery · 1937
- Gates v. Plainfield Trust Co.Supreme Court of New Jersey · 1937
- In re the Estate of HibblerNew Jersey Superior Court Appellate Division · 1910
- Roebling v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
- Fidelity Union Trust Co. v. KellyCourt of Appeals for the Third Circuit · 1939
3Cited by3 opinions
- United States v. BrittenCourt of Appeals for the Third Circuit · 1947
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Britten v. United StatesDistrict Court, D. New Jersey · 1945