Legal Opinion
United States v. Catherine H. Ellis
Court of Appeals for the Second Circuit
Decided March 9, 1959No. 25164_1PublishedCited by 23 opinions
1Opinion of the Court
MOORE, Circuit Judge.
The United States brought this action to recover from the defendant-taxpayer tax refunds claimed to have been erroneously made by the government to the taxpayer for the years 1944, 1945 and 1946. From the judgment in favor of the government (154 F.Supp. 32) taxpayer appeals. The sole issue is whether the income payments, the taxes on which the government claims were erroneously refunded, were income “in respect of a decedent” and taxable under section 126. If not included within the scope of section 126 but taxable under section 22(a) 1 taxpayer claims she is entitled to…
2Cases cited8 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Revenue v. OatesCourt of Appeals for the Seventh Circuit · 1953
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Quick Trust v. CommissionerUnited States Tax Court · 1970
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965
- United States v. Clarence J. PrinceCourt of Appeals for the Second Circuit · 1965
- Hull v. CommissionerUnited States Tax Court · 1962
18 more not listed; retrieve them via the Exa API.