Legal Opinion
Irving Trust Co. v. United States
District Court, S.D. New York
Decided September 24, 1954PublishedCited by 1 opinion
1Opinion of the Court
NOONAN, District Judge.
The plaintiffs have moved, and the defendant has cross-moved for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C., on the ground that there is no genuine issue as to any material fact.
While few cases arise which are properly the subject of such a motion, this case apparently does present questions of law alone, and therefore is amenable to disposition in this manner.
The plaintiffs, as executors of the estate of the deceased, seek a refund of a portion of a federal estate tax, which portion they allege to have been assessed…
2Cases cited6 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- In Re Sage's EstateCourt of Appeals for the Third Circuit · 1941
- Thompson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
- Commercial Nat. Bank of Charlotte v. United StatesCourt of Appeals for the Fourth Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Irving Trust Company and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1955