Legal Opinion
Benfield v. United States
United States Court of Claims
Decided April 3, 1939No. 42879PublishedCited by 5 opinions
1Opinion of the CourtGreen, Judge
This is a suit brought for the recovery of income taxes with interest thereon for the years 1930 and 1931 alleged to have been erroneously assessed and collected from Margaret T. Walker.
Margaret T. Walker died in 1933 and plaintiffs are her executors. Her husband was James Harrington Walker, who died December 16, 1919, leaving a will. The will was probated in Wayne County, Michigan, on February 25,1920, and the executors named therein having duly qualified were appointed trustees thereunder.
The beneficiaries of the estate of Margaret T. Walker and also the beneficiaries of the estate of James…
2Cases cited5 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Stone v. WhiteSupreme Court of the United States · 1937
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- McNaghten v. United StatesUnited States Court of Claims · 1937
3Cited by5 opinions
- Commissioner of Internal Revenue v. Estate of Elizabeth W. Vease, Deceased, James L. VeaseCourt of Appeals for the Ninth Circuit · 1963
- Harrison v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Estate of Vease v. CommissionerUnited States Tax Court · 1961
- Vease v. CommissionerUnited States Tax Court · 1961
- Mertz v. HickeyDistrict Court, N.D. New York · 1946