Legal Opinion
Murphy v. United States
District Court, D. New Jersey
Decided March 9, 1961No. Civ. A. No. 1247-57PublishedCited by 2 opinions
1Opinion of the Court
HARTSHORNE, District Judge.
This is a suit for the refund of Federal estate taxes. The facts have been stipulated and are on file with the Court. The parties thereupon submitted the case to this Court for decision, filing briefs for that purpose.
On March 12, 1948, Harriet Long Murphy died, leaving a charitable remainder to Princeton University. Subsequently, in 1949, the tax on the estate was paid without a deduction being taken for the Princeton bequest. After an audit, a deficiency was assessed in the amount of $15,199.14. The executors made payment on March 29, 1950 of $6,503.67,…
2Cases cited11 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Busser v. United StatesCourt of Appeals for the Third Circuit · 1942
- Herbert A. Hill and Alfred E. Hill, Executors of the Estate of Alfred W. Hill, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1959
- Routzahn v. Reeves Bros.Court of Appeals for the Sixth Circuit · 1932
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3Cited by2 opinions
- Belcher v. United StatesCourt of Appeals for the Third Circuit · 1961
- In Re Estate Of Harriet Long Murphy, DeceasedCourt of Appeals for the Third Circuit · 1962