Legal Opinion
EMPIRE TRUST COMPANY v. United States
District Court, D. Connecticut
Decided February 5, 1963No. Civ. 8739PublishedCited by 9 opinions
1Opinion of the Court
TIMBERS, District Judge.
Defendant’s motion, pursuant to Rule 12(b) (1) and (6), Fed.R.Civ.P., to dismiss the complaint for lack of jurisdiction over the subject matter and for failure to state a claim upon which relief can be granted, raises questions regarding the mutually exclusive provisions of the Internal Revenue Code 1 for Tax Court or District Court relief.
FACTS
The action is brought by the executors of the will of Mary Lois K. McIntosh, deceased, pursuant to 28 U.S.C. § 1346 (a) (1), to recover $44,098.77 of federal estate taxes claimed to have been erroneously assessed and collected.
Ma…
2Cases cited13 opinions
- Cleveland v. HigginsCourt of Appeals for the Second Circuit · 1945
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- United States v. WolfCourt of Appeals for the Ninth Circuit · 1956
- Brooks v. DriscollCourt of Appeals for the Third Circuit · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Bailly v. CommissionerUnited States Tax Court · 1983
- Solitron Devices, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1989
- Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United StatesCourt of Appeals for the Second Circuit · 1963
- Porter v. CommissionerUnited States Tax Court · 1969
- Avery v. United StatesDistrict Court, W.D. New York · 1965
4 more not listed; retrieve them via the Exa API.