Legal Opinion
Hesslein v. Hoey
District Court, S.D. New York
Decided January 25, 1937PublishedCited by 3 opinions
1Opinion of the Court
GODDARD, District Judge.
This is a motion to dismiss the complaint herein on the ground, that it does not set forth facts sufficient to constitute a cause of action. The action is one against the collector of internal revenue for the Second district of New York to recover the amount of a gift tax for 1934 alleged to have been illegally collected.
It appears from the complaint, and the trust indenture, and claim for refund, made a part of the complaint, that the plaintiff, Edgar J. Hesslein, on December 20, 1934, transferred to three individuals in trust 2,000 shares of preferred stock of…
2Cases cited21 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
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3Cited by3 opinions
- First Nat. Bank of Birmingham v. United StatesDistrict Court, N.D. Alabama · 1939
- Reefer Express Lines Pty., Ltd. v. Petmovar, S. A.District Court, S.D. New York · 1976
- Bankers Trust Co. v. ToppingNew York Supreme Court · 1943