Legal Opinion
Black v. United States
District Court, N.D. Ohio
Decided July 16, 1946No. 22081PublishedCited by 5 opinions
1Opinion of the Court
WILKIN, District Judge.
This case was submitted on the pleadings, the evidence, stipulations, and briefs. Jurisdiction of the court, authority of the plaintiffs, the assessment, collection, and payment of the tax, recovery of which is hereby sought, are admitted. It is also admitted that the claim for refund was filed in time, rejected, and that the commencement of this suit was within time. There is no dispute regarding the essential facts and therefore it is not necessary to repeat them here.
In March, 1939, the plaintiffs reported and paid an estate tax of $166,374.43. The Commissioner…
2Cases cited3 opinions
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Bardach v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Bingham v. WhiteDistrict Court, D. Massachusetts · 1929
3Cited by5 opinions
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Kniskern v. United StatesDistrict Court, S.D. Florida · 1964
- The Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased v. United States of America, the Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Cross v. United States of America, Defendant-CrossCourt of Appeals for the Sixth Circuit · 1970
- United States v. BlackCourt of Appeals for the Sixth Circuit · 1947
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970