Legal Opinion
Penrose v. United States
District Court, E.D. Pennsylvania
Decided March 3, 1937No. 18480PublishedCited by 22 opinions
1Opinion of the Court
MARIS, District Judge.
This is a suit under 28 U.S.C. § 41 (20), 28 U.S.C.A. § 41 (20), to recover an income tax which the plaintiff claims to have been unlawfully levied and collected from him for the year 1929. The United States has filed an affidavit of defense raising the question of law that the plaintiff’s statement of claim does not state a cause of action.
The statement avers that Charles B. Penrose died February 27, 1925, leaving a will wherein, inter alia, he bequeathed his entire residuary estate to the Pennsylvania Company for Insurances on Lives and Granting Annuities, Sarah H. B.…
2Cases cited4 opinions
- Capital Bldg. & Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1931
- Fidelity v. DietzSupreme Court of Pennsylvania · 1890
- Commissioner of Internal Revenue v. BeebeCourt of Appeals for the First Circuit · 1933
- Commissioner of Internal Revenue v. Pennsylvania Co.Court of Appeals for the Third Circuit · 1936
3Cited by22 opinions
- Estate of Bahr v. CommissionerUnited States Tax Court · 1977
- De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
- Koch v. United StatesCourt of Appeals for the Tenth Circuit · 1943
- Sanford v. WaltherSupreme Court of Arkansas · 2015
- Estate of JacksCalifornia Court of Appeal · 1947
17 more not listed; retrieve them via the Exa API.