Legal Opinion
Charles P. Moorman Home for Women v. United States
District Court, W.D. Kentucky
Decided June 19, 1930No. 1150PublishedCited by 9 opinions
1Opinion of the Court
DAWSON, District Judge.
In this action a refund of income and profits taxes is sought for the calendar years 1918, 1919, 1920, 1922, and 1924, alleged to have been wrongfully collected by the United States. The facts out of which this litigation grows are as follows:
Charles P. Moorman, a wealthy citizen of Louisville, Ky., died on the 13th day of February, 1917, leaving a will, the material clauses of which are as follows:
“Thirteenth. I direct my executor with the approval of the Committee aforesaid to divide all the rest and residue of my estate real and personal into two equal parts and I…
2Cases cited2 opinions
- Lederer v. StocktonSupreme Court of the United States · 1922
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
3Cited by9 opinions
- Arthur Jordan Foundation v. Commissioner of Internal ReveuneCourt of Appeals for the Seventh Circuit · 1954
- Boston Safe Deposit & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1933
- Commissioner of Internal Rev. v. Upjohn's EstateCourt of Appeals for the Sixth Circuit · 1941
- United States v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1963
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
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