Legal Opinion
Second National Bank of New Haven v. United States
District Court, D. Connecticut
Decided July 25, 1963No. Civ. 9435PublishedCited by 13 opinions
1Opinion of the Court
TIMBERS, District Judge.
Plaintiff’s motion for partial summary judgment on the issue of liability, pur suant to Rule 56(c), Fed.R.Civ.P., in this action to recover federal estate taxes in excess of $1,600,000 claimed to have been erroneously assessed and collected, raises questions of importance in the administration of the federal estate tax.
FACTS
September 16, 1958 decedent died a resident of Connecticut, leaving a will and codicil. October 6, 1958 they were admitted to probate by the Probate Court for the District of Hamden, Connecticut.
Plaintiff, named as co-executor in the will, was…
2Cases cited60 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Freuler v. HelveringSupreme Court of the United States · 1934
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
55 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Samuel D. Magavern, as and Trustee of the Last Will and Testament of Margaret C. Duncan, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1977
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Estate of Rubinow v. CommissionerUnited States Tax Court · 1980
8 more not listed; retrieve them via the Exa API.