Legal Opinion
Hammond-Knowlton v. Hartford Connecticut Trust Co.
Court of Appeals for the Second Circuit
Decided April 5, 1937No. 218PublishedCited by 4 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Charles C. Knowles died October 12, 1924, and his administratrix filed a return for federal estate tax October 10, 1925, showing a tax of $79,686.06 against which a credit of $19,923.51 was claimed for estimated state inheritance taxes as allowable under section 301 (b) of the Revenue Act of 1924 (43 Stat. 243, 303). The balance of $59,764.55 was paid on or before October 10, Y925. The Commissioner advised the estate it was necessary to furnish the evidence required by article 9 of Treas.Reg. 68 in respect to the state inheritance taxes for which credit was claimed.…
2Cases cited2 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Gans S. S. Line v. BowersCourt of Appeals for the Second Circuit · 1936
3Cited by4 opinions
- Hammond-Knowlton v. United StatesCourt of Appeals for the Second Circuit · 1941
- Hammond-Knowlton v. Hartford-Connecticut Trust Co. of Hartford, Conn.District Court, D. Connecticut · 1939
- Roles v. Earle, Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Murphy v. United StatesDistrict Court, D. New Jersey · 1961