Legal Opinion
Lewis v. Bowers
District Court, S.D. New York
Decided June 2, 1937PublishedCited by 4 opinions
1Opinion of the Court
PATTERSON, District Judge.
The action is to recover an alleged overpayment of estate tax imposed under the Revenue Act of 1918 (40 Stat. 1057). The facts were stipulated at the trial and a jury was waived. The claim of the plaintiffs is that the Commissioner in computing the net taxable estate allowed too small a deduction for executors’ commissions.
The decedent died a resident of New York on December 14, 1919. His will was admitted to probate and the plaintiffs acted as executors of his estate, which was a large one. By June, 1927, they had made distribution of the estate to the legatees and…
2Cases cited6 opinions
- In Re the Accounting of BarkerNew York Court of Appeals · 1921
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- Commissioner of Internal Revenue v. BronsonCourt of Appeals for the Eighth Circuit · 1929
- In re the Judicial Settlement of the Final Account of Proceedings of WiggAppellate Division of the Supreme Court of the State of New York · 1937
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3Cited by4 opinions
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- In re the Appraisal under the Estate Tax Law of the Estate of HardAppellate Division of the Supreme Court of the State of New York · 1941
- In re the Accounting of ArmstrongNew York Surrogate's Court · 1950
- New York Trust Co. v. United StatesDistrict Court, S.D. New York · 1953