Legal Opinion
Morrill v. United States
District Court, D. New Hampshire
Decided March 18, 1937No. 940PublishedCited by 3 opinions
1Opinion of the Court
MORRIS, District Judge.
This is an action at law brought by Allan D. Morrill, executor -of the estate of Allan A. Morrill, late of JEast Kingston, N. H., deceased, to recover the sum of $5,059.09 with interest which was paid under protest to the collector of internal revenue at Portsmouth, N. H., on August 12, 1933.
The action is brought under section 24 (20) of the Judicial Code, as amended, 43 Stat. 972, 28 U.S.C.A. 41 (20).
Allan A. Morrill died February 12, 1932, and Allan D. Morrill was appointed executor of the estate on February 24, 1932.
The $5,059.09 in controversy represents an…
2Cases cited4 opinions
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Fifth Third Union Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Forrester v. CommissionerUnited States Board of Tax Appeals · 1935
- Hoey v. CommissionerUnited States Board of Tax Appeals · 1926
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