Legal Opinion
United States v. Manny
District Court, S.D. New York
Decided December 6, 1978No. 76 Civ. 5082 (KTD)PublishedCited by 5 opinions
1Opinion of the Court
OPINION
KEVIN THOMAS DUFFY, District Judge:
This action arises as a result of a dispute between the United States government and the co-executors of the estate of Walter Roy Manny. The government is seeking a judgment for unpaid estate taxes and interest of $1,023,486.51 plus statutory additions. Defendants contend that the bulk of this amount has been paid by virtue of the tender of 3V2% United States Treasury Bonds with a face amount of $775,000. The government, however, has rejected this tender on the grounds that the bonds were not owned by decedent at his death, and hence, were ineligible…
2Cases cited14 opinions
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
- Finch v. GoldsteinNew York Court of Appeals · 1927
- Ortelere v. Teachers' Retirement BoardNew York Court of Appeals · 1969
- Blinn v. . SchwarzNew York Court of Appeals · 1904
- Bankers Trust Co. v. MartinAppellate Division of the Supreme Court of the State of New York · 1976
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3Cited by5 opinions
- St. Paul Fire and Marine Ins. Co. v. United StatesUnited States Court of International Trade · 1981
- United States v. PriceDistrict Court, S.D. Iowa · 1981
- Silver v. United StatesDistrict Court, N.D. Illinois · 1980
- In Re Eadie Properties, Inc.United States Bankruptcy Court, S.D. New York · 1983
- United States v. James C. Manny, and the Bank of New York as Co-Executors of the Estate of Walter Roy Manny, Deceased, United States of America v. Robert C. Stanley, Jr., Colton P. Wagner, and Manufacturers Hanover Trust Co., as Executors of the Estate of James G. Timolat, Jr.Court of Appeals for the Second Circuit · 1981