Legal Opinion
Castell v. United States
District Court, S.D. New York
Decided July 20, 1937PublishedCited by 4 opinions
1Opinion of the Court
KNOX, District Judge.
This is a motion by plaintiff for summary judgment in an action against the United States to recover an alleged overpayment of taxes.
The papers submitted state the following facts: The will of Paul Isenberg, who died in 1903, bequeathed to his widow, Beta Isenberg, a fund of securities composed principally of stock in four Hawaiian sugar plantations. These securities were on deposit with H. Hackfield & Co., Ltd., an Hawaiian corporation, of which Paul Isenberg had been president. Some of the stock of the corporation composed a part of the fund. Pursuant to admonitions in…
2Cases cited10 opinions
- Central Union Trust Co. of NY v. GarvanSupreme Court of the United States · 1921
- Stoehr v. WallaceSupreme Court of the United States · 1921
- Becker Steel Co. of America v. CummingsSupreme Court of the United States · 1935
- Chandler & Price Co. v. Brandtjen & Kluge, Inc.Supreme Court of the United States · 1935
- Henkels v. SutherlandSupreme Court of the United States · 1926
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3Cited by4 opinions
- Texas City Terminal Railway Co. v. American Equitable Assurance Co.District Court, S.D. Texas · 1955
- Pine Grove Manor v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1961
- Duisberg v. United StatesUnited States Court of Claims · 1950
- Real Estate Brokers' Examinations, Pennsylvania Department of Justice1940