Legal Opinion
Kress v. Stanton
District Court, W.D. Pennsylvania
Decided June 25, 1951No. Civ. A. 7089, 7090PublishedCited by 8 opinions
1Opinion of the Court
CLARY, District Judge.
This is an action by the Executors of the Estate of Frederick J. Kress, deceased, to recover income taxes paid to the then Collectors of Internal Revenue for the Twenty-third District of Pennsylvania for the calendar year 1941 in the sum of $27,131.15. Claim for refund having been rejected by the Commissioner of Internal Revenue, these actions were instituted on April 5, 1948.
From pleadings, exhibits and stipulations entered into between the parties, I make the following
Findings of Fact
1. Frederick J. Kress died a resident of the City of Pittsburgh, Allegheny County,…
2Cases cited2 opinions
- Evans v. RothensiesCourt of Appeals for the Third Circuit · 1940
- Scherman v. HelveringCourt of Appeals for the Second Circuit · 1935
3Cited by8 opinions
- Berner v. United StatesUnited States Court of Claims · 1960
- Kress v. StantonCourt of Appeals for the Third Circuit · 1952
- Lillian Conner Kress and Fidelity Trust Company, Executors of the Estate of Frederick J. Kress, Deceased v. W. Wendell Stanton, Administrator of the Estate of Walter L. Miller, Deceased, Formerly Collector of Internal Revenue for the Twenty-Third District of Pennsylvania, Lillian Conner Kress and Fidelity Trust Company, Executors of the Estate of Frederick J. Kress, Deceased v. Stanley Granger, Collector of Internal Revenue for the Twenty-Third District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952
- Berner v. United StatesUnited States Court of Claims · 1960
- Downer v. CommissionerUnited States Tax Court · 1967
3 more not listed; retrieve them via the Exa API.