Legal Opinion
Horlick v. Kuhl
District Court, E.D. Wisconsin
Decided September 5, 1945No. Civil Action 1232PublishedCited by 4 opinions
1Opinion of the Court
DUFFY, District Judge.
This is an action to recover federal estate taxes paid by the estate of William Horlick, Jr. The plaintiff, as administrator de bonis non, is the successor to the executors named in the will.
William Horlick, Jr., died a resident of Racine, Wisconsin, on April 1, 1940. The executors of his will filed a federal estate tax return on June 26, 1941. On the same day they paid to defendant, as collector, the tax shown due by the return in the sum of $939,270.37. They also elected under the statute to value the estate as of April 1, 1941.
On January 7, 1943, the internal revenue…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Colonial Trust Co. v. KraemerDistrict Court, D. Connecticut · 1945
- Benjamin v. United StatesUnited States Court of Claims · 1963
- Robert M. Benjamin and Franklin E. Parker, Jr., as Executors of the Estate of Elsie Weil, Deceased v. The United StatesUnited States Court of Claims · 1963
- Van Dyke v. KuhlDistrict Court, E.D. Wisconsin · 1945