Legal Opinion
Commonwealth Trust Co. of Pittsburgh v. Driscoll
District Court, W.D. Pennsylvania
Decided January 28, 1943No. 1893PublishedCited by 13 opinions
1Opinion of the Court
SCHOONMAKER, District Judge.
This is an action by plaintiffs, as executors of the estate of John W. Herron, deceased, for the recovery of alleged overpayment of Federal estate taxes, in the sum of $13,575.73, being $11,910.49 and $1,665.-24 interest, making a total of $13,575.73.
The basis of this complaint is: (1) That there was erroneously included in the gross estate, interim income in the sum of $13,-392.27, which is not taxable; (2) that there was erroneously included in the estate subject to tax, two parcels of real estate valued at $43,772, which had been conveyed to decedent’s wife…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. WellsSupreme Court of the United States · 1931
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Burnet v. HoustonSupreme Court of the United States · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- McIntosh v. CommissionerUnited States Tax Court · 1956
- State Street Trust Co. v. United StatesDistrict Court, D. Massachusetts · 1958
- Baltimore National Bank v. United StatesDistrict Court, D. Maryland · 1955
- Fifth Ave. Bank of New York v. NunanDistrict Court, E.D. New York · 1945
8 more not listed; retrieve them via the Exa API.