Legal Opinion
Kurz v. United States
District Court, S.D. New York
Decided October 25, 1957PublishedCited by 29 opinions
1Opinion of the Court
PALMIERI, District Judge.
This is an action to recover estate taxes which are alleged to have been illegally assessed against the plaintiffs, as Executors under the Last Will and Testament of Theodore H. Joseph. 1 Both sides move for summary judgment. 2
The assessment of the estate taxes sought to be recovered was based on the determination of the Director .of Internal Revenue that the principal of an inter vivos trust, valued at the time of decedent’s death at $353,846.22, was includible, for estate tax purposes, in the decedent’s gross estate. This determination was based upon Section 811(d)…
2Cases cited17 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Nau v. Vulcan Rail & Construction Co.New York Court of Appeals · 1941
12 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Fed. Sec. L. Rep. P 94,847 National Union Fire Insurance Company of Pittsburgh, Pa. v. Chris M. Turtur and Stephen P. Turtur, D/B/A C & S Joint Venture, National Union Fire Insurance Company of Pittsburgh, Pa. v. Mario Turtur, Jr.Court of Appeals for the Second Circuit · 1989
- Southern California Federal Savings & Loan Assoc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Rocks v. BrosiusCourt of Appeals of Maryland · 1966
- Roger M. Gordon v. Vincent Youmans, Inc. And Miller Music CorporationCourt of Appeals for the Second Circuit · 1965
- United States v. MathesonCourt of Appeals for the Second Circuit · 1976
24 more not listed; retrieve them via the Exa API.