Legal Opinion

Davidson v. Rafferty

District Court, E.D. New York

Decided June 19, 1929PublishedCited by 2 opinions

1Opinion of the Court

INCH, District Judge.

This is a suit to recover the sum of $18,016.07 representing an additional estate tax on the estate of one Isaac Sanger, deceased. The tax was duly paid under protest, and its return duly demanded and denied.

Isaac Sanger died January 16, 1918, leaving an estate duly valued at $2,522,090.-89. A tax thereon of $275,092.72 was duly assessed and paid. Mr. Sanger left a will executed October 11,1910, and a codicil executed April 15, 1913. Both will and codicil were duly probated.

In October, 1922, the collector of internal revenue in reviewing the tax already assessed…

2Cases cited32 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Nichols v. CoolidgeSupreme Court of the United States · 1927
  3. Gilbert v. DavidSupreme Court of the United States · 1915
  4. Robertson v. CeaseSupreme Court of the United States · 1878
  5. United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915

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3Cited by2 opinions

  1. Johnson v. ThomasDistrict Court, N.D. Texas · 1936
  2. Moses v. United StatesDistrict Court, E.D. New York · 1930

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