Legal Opinion
Clarke v. United States
District Court, E.D. Pennsylvania
Decided December 15, 1950No. Civ. A. No. 9754PublishedCited by 2 opinions
1Opinion of the Court
FOLLMER, District Judge.
This is an action brought for the refund •of income taxes for the calendar year 1941. The facts were stipulated and as so stipulated are substantially as follows:
The plaintiff (then Rhoda R. Wagner and hereinafter called the “taxpayer”) and the Provident Trust Company of Philadelphia, on August 31, 1939, became the executors of the will of Edward S. Wagner, a resident of Montgomery County, Pennsylvania, •who died August 15, 1939.
During the course of the administration of the estate differences arose between the executors and the taxpayer in her individual capacity and…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- In re the Accounting of PhippsNew York Supreme Court · 1946
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
- Harvey EstateSupreme Court of Pennsylvania · 1944
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3Cited by2 opinions
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Clarke v. United StatesCourt of Appeals for the Third Circuit · 1951