Legal Opinion
Bankers Trust Company v. United States
District Court, S.D. New York
Decided January 28, 1970No. 69 Civ. 848PublishedCited by 19 opinions
1Opinion of the Court
OPINION
MacMAHON, District Judge.
This is an action brought by Bankers Trust Company and Charles C. Link, Jr., as co-executors of the Estate of Mae Moffat. Plaintiffs seek a refund of estate taxes and interest from the date of payment. This court’s jurisdiction is predicated on 28 U.S.C. § 1346(a) (1).
Both plaintiffs and defendant move for summary judgment under Rule 56, Fed.R.Civ.P. There is no genuine issue as to any material fact, and, accordingly, the case is ripe for summary judgment.
Mrs. Moffat died on January 31, 1962, and her will was admitted to probate by the Surrogate’s Court, New…
2Cases cited10 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- In Re the Accounting of Fulton Trust Co.New York Court of Appeals · 1931
- In re the Accounting of HubbellNew York Court of Appeals · 1951
- Litchfield v. . WhiteNew York Court of Appeals · 1852
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Old Colony Trust Company v. United StatesDistrict Court, D. Massachusetts · 1970
- Bankers Trust Company and Charles C. Link, Jr., Co-Executors of the Estate of Mae Moffat, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
14 more not listed; retrieve them via the Exa API.