Legal Opinion
Minskoff v. United States
District Court, S.D. New York
Decided June 30, 1972No. 64 Civ. 3100PublishedCited by 6 opinions
1Opinion of the Court
LUMBARD, Circuit Judge: *
Esther Minskoff, the executrix of the estate of Sam Minskoff, brought this suit on October 9, 1964 for the recovery of certain income taxes assessed against Sam Minskoff’s 1949 income and paid by the estate in 1961 and for the recovery of a portion of the estate tax paid on Sam Minskoff’s estate in 1953 and 1955. The plaintiff alleged three causes of action, the first asserting an overvaluation of the gross estate because a certain item representing a capital gain has been erroneously included on the estate tax return, the second asserting that this same capital gain…
2Cases cited6 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Holland v. Lowell Sun Co.Supreme Court of the United States · 1942
- United States v. RodiekCourt of Appeals for the Second Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wilmington Trust Co. v. United StatesUnited States Court of Claims · 1979
- Esther Minskoff, of the Estate of Sam Minskoff, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1974
- Transfer My Timeshares v SelwayDistrict Court, D. New Hampshire · 2009
- Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. CommissionerUnited States Tax Court · 1996
- Estate of Mueller v. CommissionerUnited States Tax Court · 1996
1 more not listed; retrieve them via the Exa API.