Legal Opinion
Stewart v. United States
District Court, N.D. California
Decided December 18, 1957No. 35634PublishedCited by 6 opinions
1Opinion of the Court
HAMLIN, District Judge.
Ashby O. Stewart, executor of the last will and testament of his deceased wife, Mary W. Stewart, has brought this action against the United States, pursuant to the provisions of 28 U.S.C.A. §§ 1346 (a) (1), 2401 and 2402, to recover a refund of estate taxes heretofore assessed against the estate of Mrs. Stewart and paid by the plaintiff. The case was presented entirely on the pleadings, written stipulations of fact and lengthy memoranda by both parties. ,j
Mr. and Mrs. Stewart were married in 1906 and the marital relationship continued until Mrs. Stewart’s death in 1951.…
2Cases cited9 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Grimm v. GrimmCalifornia Supreme Court · 1945
- New York Life Insurance v. Bank of ItalyCalifornia Court of Appeal · 1923
- California Trust Company v. RiddellDistrict Court, S.D. California · 1955
- In Re the Estate of KnightWashington Supreme Court · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Ashby O. Stewart, of the Last Will and Testament of Mary W. Stewart, DeceasedCourt of Appeals for the Ninth Circuit · 1959
- Estate of Moss v. CommissionerUnited States Tax Court · 1980
- Estate of Moss v. CommissionerUnited States Tax Court · 1980
- In Re Leuthold's EstateWashington Supreme Court · 1958
- In Re Leuthold's EstateWashington Supreme Court · 1958
1 more not listed; retrieve them via the Exa API.