Legal Opinion
Moses v. United States
District Court, S.D. New York
Decided July 6, 1939PublishedCited by 11 opinions
1Opinion of the Court
CLANCY, District Judge.
Plaintiff’s testator died on December 27, 1931. Payment of the estate taxes became due December 27, 1932. On December 22, 1932, in answer to a letter from the executor, the Commissioner wrote to him granting an extension of two months for the filing of the return. On December 24, 1932, the executor sent to the Collector a check for $20,000 and a letter enclosing it which stated that it was “to apply on account of the federal estate tax liability” of the decedent. To him was sent a receipt made out on the form ordinarily used for acknowledging tax payments. The form…
2Cases cited7 opinions
- Wilber Nat. Bank of Oneonta v. United StatesSupreme Court of the United States · 1935
- Bronson v. RodesSupreme Court of the United States · 1869
- United States v. Globe Indemnity Co.Court of Appeals for the Second Circuit · 1938
- Sokoloff v. National City BankNew York Supreme Court · 1927
- Bailey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Busser v. United StatesCourt of Appeals for the Third Circuit · 1942
- Charles Leich and Company v. The United StatesUnited States Court of Claims · 1964
- Allmon v. AllmonMissouri Court of Appeals · 1957
- Fortugno v. CommissionerCourt of Appeals for the Third Circuit · 1965
6 more not listed; retrieve them via the Exa API.