Legal Opinion
May v. McGowan Collector of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 5, 1952No. 22137_1PublishedCited by 29 opinions
1Per curiam
The plaintiffs are executors of the estate of Albert E. May, deceased, and obtained a judgment for $13,727.62 plus interest and costs in the United States District Court against the defendant McGowan, 'Collector of Internal Revenue, for an overpayment of taxes on the estate of Albert E. May. This overpayment was because the Commissioner had increased to $50,000 the valuation of 500 shares of stock of H. H. Babcock & Company, Inc., belonging to the decedent at the time'of his death which, in making their return, his executors had reported at zero.
Prior to the year 1926 the decedent was engaged…
2Cases cited5 opinions
- Helvering v. SalvageSupreme Court of the United States · 1936
- Jaffray v. . DavisNew York Court of Appeals · 1891
- Seligman v. . FriedlanderNew York Court of Appeals · 1910
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
3Cited by29 opinions
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- Speed v. Transamerica CorporationDistrict Court, D. Delaware · 1955
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
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