Legal Opinion
Jeromer v. United States
District Court, S.D. New York
Decided October 1, 1957PublishedCited by 2 opinions
1Opinion of the Court
WEINFELD, District Judge.
These are cross-motions for summary judgment in an action by the plaintiff to recover income taxes paid by her and which were owing by Joseph Jeromer her deceased husband for various years prior to his death. The parties are in accord that no genuine issue of fact exists and that the matter is ripe for disposition as a matter of law.
The essential facts are: During his lifetime the plaintiff’s husband was the assured under various policies of insurance wherein he retained the right to change the beneficiary and also to collect the cash surrender value. He died on June…
2Cases cited17 opinions
- Blood v. . KaneNew York Court of Appeals · 1892
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. Koppers Co.Supreme Court of the United States · 1955
- McQuaide v. . PerotNew York Court of Appeals · 1918
- Pearlman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
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3Cited by2 opinions
- Shelter Island & Greenport Ferry Co. v. United StatesDistrict Court, E.D. New York · 1965
- First National Bank of Nevada v. WellsSupreme Court of North Carolina · 1966