Legal Opinion
Frank v. United States
District Court, S.D. New York
Decided November 10, 1966No. 64 Civ. 783PublishedCited by 6 opinions
1Opinion of the Court
OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW.
LEVET, District Judge.
This action is brought by plaintiff, Ann F. Frank, individually and as Executrix of the Estate of Martin M. Frank, deceased, under Title 28 U.S.C. § 1346(a) (1), as amended, to recover certain sums allegedly erroneously assessed as tax deficiencies and collected on a joint income tax return of Martin M. Frank (now deceased) and Ann M. Frank for the year 1958 in the amount of $12,666.84.
The sole issue presented is whether the sum of $27,247.96 paid to Martin M. Frank by Dr. Simon Philip Goodhart from the residuary estate of…
2Cases cited27 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Robertson v. United StatesSupreme Court of the United States · 1952
22 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Johnson v. CommissionerUnited States Tax Court · 1972
- Broughton v. CommissionerUnited States Tax Court · 1975
- Cohn v. CommissionerUnited States Tax Court · 1968
- Cohn v. CommissionerCourt of Appeals for the Second Circuit · 1969
- Roy M. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
1 more not listed; retrieve them via the Exa API.