Legal Opinion
Ernest & Mary Hayward Weir Foundation v. United States
District Court, S.D. New York
Decided July 30, 1973No. 71 Civ. 1370PublishedCited by 11 opinions
1Opinion of the Court
ROBERT L. CARTER, District Judge.
OPINION
THE RELEVANT FACTS
Plaintiff initiated this action to recover $143,050.31, plus appropriate interest, which it claims to have erroneously paid as income tax. Jurisdiction of the court is founded upon 28 U. S.C. § 1346(a)(1). The parties cross moved for summary judgment pursuant to Rule 56, Federal Rules of Civil Procedure, and in accordance with the provisions of Rule 9(g) of the General Rules of this court the parties filed a joint statement stipulating to all the relevant facts.
On June 26, 1957, Ernest Weir, a resident of Pennsylvania, died and by his…
2Cases cited16 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. FieldSupreme Court of the United States · 1921
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pioneer Chlor Alkali Co. Inc. v. Royal Indem. Co.Court of Appeals of Texas · 1994
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
- Bucquet v. LivingstonCalifornia Court of Appeal · 1976
- Ernest and Mary Hayward Weir Foundation v. United StatesCourt of Appeals for the Second Circuit · 1974
- United States v. MannyCourt of Appeals for the Second Circuit · 1981
6 more not listed; retrieve them via the Exa API.