Legal Opinion
Winkle v. United States
District Court, W.D. Pennsylvania
Decided March 25, 1958No. Civ. A. 15431PublishedCited by 2 opinions
1Opinion of the Court
MARSH, District Judge.
This is an action brought under Title 28, § 1346(a) (1) of the United States Code to recover $5,700.47 of estate tax alleged to have been erroneously and illegally determined against the Estate of Ruth Chambers Benson, which tax has been duly paid under protest by the Estate.
Most of the facts were stipulated, are so found, and are incorporated herein by reference. 1
The action was originally filed against both the United States of America and A. J. Dudley, former Director of Internal Revenue for the Pittsburgh District, but was dismissed against the latter by stipulation…
2Cases cited16 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Simpson v. United StatesSupreme Court of the United States · 1920
- Auerbach Shoe Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1954
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
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3Cited by2 opinions
- Hull v. CommissionerUnited States Tax Court · 1962
- Hull v. CommissionerUnited States Tax Court · 1962