Legal Opinion
United States v. Prince
District Court, S.D. New York
Decided April 26, 1954PublishedCited by 9 opinions
1Opinion of the Court
RYAN, District Judge.
The Government by this suit seeks to enforce collection of unpaid taxes due on the 1931 income of defendant’s deceased wife, Helen Orr Prince. It asks judgment against the defendant personally under the “trust fund” doctrine, as transferee of the assets of the estate of the deceased.
The following facts appear undisputed :
1. Helen Orr Prince (Mrs. Frank J. Prince) died on June 16, 1932 leaving a last will in which she named her husband, the defendant, sole residuary legatee and executor.
2. Prior to her death and on February 25, 1932 Mrs. Prince had filed a tax return on…
2Cases cited14 opinions
- Souffront v. La Compagnie Des Sucreries De Porto RicoSupreme Court of the United States · 1910
- Leighton v. United StatesSupreme Court of the United States · 1933
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- Buzard v. HelveringCourt of Appeals for the D.C. Circuit · 1935
- White's Will v. CommissionerCourt of Appeals for the Third Circuit · 1944
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Lifter v. CommissionerUnited States Tax Court · 1973
- Joseph F. Kisting v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Aufleger v. CommissionerUnited States Tax Court · 1992
- United States v. RussellUnited States District Court for the District of Arkansas · 1971
- Kisting v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.