Legal Opinion
Barnett Hollander, of the Will of Lester Field, Deceased v. United States
Court of Appeals for the Second Circuit
Decided October 1, 1957No. 246, Docket 24276PublishedCited by 18 opinions
1Opinion of the Court
SWAN, Circuit Judge.
Lester Field, a citizen of the United States domiciled in the state of New York, died on November 16, 1937 leaving a will which was duly admitted to probate and of which the appellant was appointed executor. The present action seeks recovery of part of the estate tax paid many years ago. It is founded upon a retroactive tax relief measure enacted as section 607 of the Revenue Act of 1951.1 The amount claimed is $25,-811.95, with interest from June 30, 1952, the date of filing a claim for refund.2 This claim was denied on October 20, 1952, and suit was brought within less…
2Cases cited25 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. Borden Co.Supreme Court of the United States · 1939
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- May v. HeinerSupreme Court of the United States · 1930
- Wood v. United StatesSupreme Court of the United States · 1842
20 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. ZacksSupreme Court of the United States · 1963
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Kurz v. United StatesDistrict Court, S.D. New York · 1957
- Kenneth J. Tobin and Marguerite R. Tobin v. United StatesCourt of Appeals for the Fifth Circuit · 1959
13 more not listed; retrieve them via the Exa API.