Kissam v. McElligott
District Court, S.D. New York
At Law. Action by Cornelia B. Kissam and another, as executrix and executor of Jonas B. Kissam, deceased, and Cornelia B. Kissam, individually and as sole beneficiary, against Richard J. McElligott, as late Acting Collector of Internal Revenue for the Third District of New York. On motion by plaintiffs for judgment on the pleadings on the first cause of action.
1Opinion of the Court
MAYER, District Judge.
The action is brought to recover an additional tax assessed by the Commissioner of Infernal Revenue against the estate of Jonas B. Kissam, deceased, and paid by the plaintiffs as executrix and executor of the last will and testament of said Jonas B. Kissam, deceased, to defendant upon compulsion and under protest.
Plaintiffs, as executors of the will of Jonas B. Kissam, deceased, on May 16, 1918, filed their return under the Federal Estates Tax Law (Act of Congress entitled “An act to increase the revenue and for other purposes,” approved by the President September 8,…
2Cases cited12 opinions
- Hiles v. . FisherNew York Court of Appeals · 1895
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Tracy v. CommissionerUnited States Board of Tax Appeals · 1932
- Irvine v. CommissionerUnited States Board of Tax Appeals · 1937
- Walker v. GroganDistrict Court, E.D. Michigan · 1922
- Haynes v. CommissionerUnited States Board of Tax Appeals · 1927
- Spofford v. CommissionerUnited States Board of Tax Appeals · 1926
4 more not listed; retrieve them via the Exa API.