Legal Opinion
New York Trust Co. v. Pedrick
District Court, S.D. New York
Decided December 20, 1950PublishedCited by 1 opinion
1Opinion of the Court
IRVING R. KAUFMAN, District Judge.
The plaintiffs seek to recover the amount of $1,056.75 paid for federal stock transfer stamps used in connection with the transfer of certain stock certificates. The case was submitted to the Court upon stipulated facts which are as follows:
Plaintiffs are suing in their capacity as trustees, and suit is brought against the administratrix of the estate of William J. Pedriek, who was Collector of Internal Revenue at the times mentioned in the complaint. The administratrix has been substituted for Pedriek.
On August 5, 1935, Dorothy E. Church, as settlor, and…
2Cases cited4 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- In Re the Accounting of WildNew York Court of Appeals · 1932
- Fiduciary Trust Co. v. United StatesDistrict Court, S.D. New York · 1940
3Cited by1 opinion
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968