Legal Opinion
Murphy v. United States
District Court, S.D. California
Decided May 28, 1948No. 6047PublishedCited by 20 opinions
1Opinion of the Court
MATHES, District Judge.
Plaintiff executrix sues to recover interest on an alleged overpayment of federal estate tax, [I.R.C. § 3771(a), 26 U.S.C.A. Int.Rev.Code, § 3771(a).] Jurisdiction conferred upon this court by 28 U.S.C.A. § 41(20) is invoked.
There is no issue as to the facts, which are disclosed by the pleadings and pretrial stipulations to be as follows: Antoinette E. Murphy died June 16, 1938, a citizen of California and a resident of this district. On September 14, 1939, plaintiff executrix filed a verified estate tax return [Form 706], and paid to the Collector of Internal Revenue…
2Cases cited13 opinions
- Bell v. HoodSupreme Court of the United States · 1946
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Girard Trust Co. v. United StatesSupreme Court of the United States · 1926
- Stewart v. BarnesSupreme Court of the United States · 1894
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Alexander Proudfoot Co. v. United StatesUnited States Court of Claims · 1972
- Charles Leich and Company v. The United StatesUnited States Court of Claims · 1964
- Northern Natural Gas Company v. The United StatesUnited States Court of Claims · 1965
- Dubuque Packing Company v. United StatesDistrict Court, N.D. Iowa · 1954
15 more not listed; retrieve them via the Exa API.