Legal Opinion
Adriance v. Higgins
District Court, S.D. New York
Decided October 19, 1939PublishedCited by 3 opinions
1Opinion of the Court
LEIB.ELL, . District Judge.. This is an. action by the Administrator c. t. a. of the estate of John S. Adriance against the Collector of Internal Revenue for the Third District of New York to recover the. sum of' $49,467.20, or such lesser sum as he may be lawfully entitled to, with interest from March 3rd, 1936. It is • alleged that the said sum was illegally and wrongfully, exacted from the plaintiff by the defendant as a tax upon the estate of John S. Adriance. The defendant filed an answer and has now moved for judgment on the pleadings.
There are four causes of action pleaded in the…
2Cases cited26 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Burnet v. WellsSupreme Court of the United States · 1933
- New York Mutual Life Insurance v. ArmstrongSupreme Court of the United States · 1886
- Porter v. CommissionerSupreme Court of the United States · 1933
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3Cited by3 opinions
- Bowles v. Cardinal Cutlery Corp.District Court, S.D. New York · 1946
- Gibson v. United States LinesDistrict Court, D. Maryland · 1947
- Conner v. BenderCourt of Appeals for the Sixth Circuit · 1942