Legal Opinion
Pettengill v. United States
District Court, N.D. Illinois
Decided February 16, 1966No. 64 C 2143-64 C 2145PublishedCited by 5 opinions
1Opinion of the Court
PARSONS, District Judge.
These are three, tax refund actions to recover about $67,000 in income taxes alleged to have been erroneously assessed against, and collected from, the estate of Arthur S. Hansen, for the years 1955 through 1958.
■ Case No. 64 C 2145 is brought by the decedent’s widow, Alice C. Pettengill, as Administratrix of his estate, to recover the entire $67,000 allegedly due the estate. Case No. 64 C 2143 is a claim by the widow, individually, to recover a one-third share (as one of three heirs sharing equally) of any overpayment of taxes by the estate. Count Three of Case No. 64…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Hoffman v. BlaskiSupreme Court of the United States · 1960
- United States v. Aetna Casualty & Surety Co.Supreme Court of the United States · 1950
- Payne v. HookSupreme Court of the United States · 1869
- Shaughnessy v. PedreiroSupreme Court of the United States · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bloomfield v. CommissionerUnited States Tax Court · 1969
- Angelo v. AngeloAppellate Division of the Supreme Court of the State of New York · 1980
- Luce v. United StatesDistrict Court, W.D. Missouri · 1977
- FletcherUnited States Court of Claims · 1980
- Bloomfield v. CommissionerUnited States Tax Court · 1969