Legal Opinion
Lyeth v. Hoey
Court of Appeals for the Second Circuit
Decided March 18, 1940No. 142PublishedCited by 12 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This action was brought to recover an overpayment of income taxes for the year 1933 and interest, amounting to $65,030.87, out of which the defendant seeks recoupment of an estate tax deficiency of $54,-976.47, recovery of which is barred by the statute of limitations.
An income ¡tax deficiency for the year 1933 was assessed against the plaintiff and the tax was paid to the Collector. The assessment was illegal because the property received on which the deficiency was based was exempt from taxation as income inasmuch as it was not income but an inheritance of…
2Cases cited4 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Stone v. WhiteSupreme Court of the United States · 1937
- McEachern v. RoseSupreme Court of the United States · 1937
- Lyeth v. HoeyDistrict Court, S.D. New York · 1939
3Cited by12 opinions
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Electric Storage Battery Co. v. RothensiesCourt of Appeals for the Third Circuit · 1946
- United States v. Flora F. Herring, Administratrix of W. A. Herring EstateCourt of Appeals for the Fourth Circuit · 1957
- American Light & Traction Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1944
- United States v. FisherDistrict Court, E.D. Michigan · 1944
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