Legal Opinion
Hill's Estate v. Maloney
District Court, D. New Jersey
Decided November 16, 1944No. C-1762, C-2496PublishedCited by 16 opinions
1Opinion of the Court
FORMAN, District Judge.
The estate of C. V. Hill and its executors, J. Stuart Hill and C. V. Hill, Jr., claim refunds' of federal income tax paid by the late C. V. Hill during his lifetime for the calendar years 1935 and 1936, in two separate actions brought against the Collector of Internal Revenue. Both actions were tried together before this Court and have the same bases in fact. The amounts involved differ because one action represents a claim of refund for the year 1935 and the other for the year 1936.
C. V. Hill, a resident of Trenton, New Jersey, now deceased, was born on October 10,…
2Cases cited11 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Burnet v. LoganSupreme Court of the United States · 1931
- Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Lloyd v. CommissionerUnited States Board of Tax Appeals · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Edgar v. CommissionerUnited States Tax Court · 1971
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Fehrs Finance Co. v. CommissionerUnited States Tax Court · 1972
- La Fargue v. CommissionerUnited States Tax Court · 1979
11 more not listed; retrieve them via the Exa API.