Legal Opinion

United States v. Montreal Trust Co.

District Court, S.D. New York

Decided May 1, 1964PublishedCited by 19 opinions

1Opinion of the Court

McLEAN, District Judge.

This is an action by the United States against the executors of Isidor J. Klein, a citizen and resident of Canada, who died on June 14, 1955, to recover United States income taxes allegedly owed by Klein for the years 1944, 1945 and 1946, which, together with penalties and interest, aggregate $9,862,053.34. The executors are a Canadian banking institution and an individual resident of Canada.

The complaint was filed in this court on August 2, 1960. The first attempt to serve the summons was made on June 26, 1963, when a copy of the summons was delivered by the marshal to…

2Cases cited17 opinions

  1. International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
  2. Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
  3. McGee v. International Life InsuranceSupreme Court of the United States · 1957
  4. Harold Noel Arrowsmith, Jr. v. United Press InternationalCourt of Appeals for the Second Circuit · 1963
  5. Ex Parte CollettSupreme Court of the United States · 1949

12 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Gkiafis v. Steamship YiosonasCourt of Appeals for the Fourth Circuit · 1965
  2. Hoffman Motors Corporation v. Alfa Romeo SpADistrict Court, S.D. New York · 1965
  3. Malinow v. EberlyDistrict Court, D. Maryland · 1971
  4. Adams Dairy Company v. National Dairy Products Corp.District Court, W.D. Missouri · 1968
  5. Unicon Management Corp. v. Koppers CompanyDistrict Court, S.D. New York · 1966

14 more not listed; retrieve them via the Exa API.

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