Legal Opinion
Rhode Island Hospital Trust Co. v. United States
District Court, D. Rhode Island
Decided April 21, 1965No. Civ. A. No. 2899PublishedCited by 7 opinions
1Opinion of the Court
DAY, District Judge.
This is an action brought under the provisions of 28 U.S.C.A. § 1346(a) to recover the sum of $14,185.85 in Federal estate taxes and interest thereon of $1004.67 alleged to have been erroneously assessed against and collected from the estate of Holton W. Horton, deceased. Timely claim for the refund thereof was made by the plaintiffs and denied. By agreement of the parties, the matter has been submitted to this Court for decision upon an agreed statement of facts and the depositions of certain witnesses.
The only question presented for determination is whether or not the…
2Cases cited10 opinions
- Collino v. CommissionerUnited States Tax Court · 1956
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Fried v. GrangerDistrict Court, W.D. Pennsylvania · 1952
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Schwager v. CommissionerUnited States Tax Court · 1975
- Estate of Dimen v. CommissionerUnited States Tax Court · 1979
- Lamade v. BrownellDistrict Court, M.D. Pennsylvania · 1965
- Estate of Infante v. CommissionerUnited States Tax Court · 1970
2 more not listed; retrieve them via the Exa API.