Legal Opinion
Union Trust Co. v. United States
District Court, W.D. New York
Decided October 3, 1933No. 1076PublishedCited by 7 opinions
1Opinion of the Court
KNIGHT, District Judge.
The case is submitted on an agreed stipulation of facts. These facts are as follows:
On October 13, 1926, plaintiff filed a federal estate tax return for the estate of Charles Larrowe, deceased, and on February 23, 1927, paid the tax reported thereon of $21,-589.34. Thereafter an additional tax of $284.50 was assessed against the estate, and this, together with interest, was paid October 26, 1927.
On August 15,1931, plaintiff filed a claim for refund of $10,034.41. Thereafter the Commissioner of Internal Revenue redetermined and reaudited the estate tax return, and on…
2Cases cited10 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- May v. HeinerSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. ClarkeCourt of Appeals for the Third Circuit · 1934
- Hills v. United StatesUnited States Court of Claims · 1934
- Don Dan Construction Co. v. DirectorNew Jersey Tax Court · 1995
- Safe Deposit & Trust Co. v. TaitDistrict Court, D. Maryland · 1934
2 more not listed; retrieve them via the Exa API.