Legal Opinion
Chemical Bank New York Trust Company v. United States
District Court, S.D. New York
Decided January 5, 1966PublishedCited by 8 opinions
1Opinion of the Court
LEVET, District Judge.
This is an action for the recovery of federal estate taxes alleged to have been illegally and erroneously collected. Jurisdiction is premised on 28 U.S.C. § 1346(a)(1). Each side has moved for summary judgment. Certain facts have been stipulated.
1. William Deering Howe (hereinafter called “the decedent”) married Polly Brooks Howe in New York, New York, on June 27, 1921. Two children were born of the marriage, to wit, Cynthia Brooks Howe, born July 27, 1923, and Priscilla Cotton Howe, born September 15, 1927.
2. In early 1940, certain disputes arose between the decedent…
2Cases cited37 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Yates v. United StatesSupreme Court of the United States · 1957
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Olga Zdanok v. The Glidden Company, Durkee Famous Foods Division, Frank T. Alexander v. The Glidden Company, Durkee Famous Foods DivisionCourt of Appeals for the Second Circuit · 1964
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
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3Cited by8 opinions
- Guardian Life Insurance v. GilmoreDistrict Court, S.D. New York · 2014
- In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Estate of VaiCalifornia Supreme Court · 1966
- Hartshorne v. CommissionerUnited States Tax Court · 1967
- In re the Estate of SingerNew York Surrogate's Court · 1975
3 more not listed; retrieve them via the Exa API.