Legal Opinion
Millard v. Maloney
District Court, D. New Jersey
Decided December 12, 1940No. Civ. A. No. 704PublishedCited by 2 opinions
1Opinion of the Court
FORMAN, District Judge.
This action is brought by the plaintiff, James C. B. Millard, as executor of the estate of Jay Gould II, deceased, against the defendant, Harry L. Maloney, Collector of Internal Revenue for the First District of New Jersey, to-recover excess payment of federal estate taxes.
The decedent’s grandfather, Jay Gould I, died on December 2, 1892, and devised the residue of his estate in trust to be divided into six equal shares for the benefit of his six surviving children, George, Helen, Edwin, Howard, Anna and Frank. George, Helen, Edwin and Howard were designated trustees…
2Cases cited17 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Lumbra v. United StatesSupreme Court of the United States · 1934
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. HelmholzSupreme Court of the United States · 1935
- White v. PoorSupreme Court of the United States · 1935
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3Cited by2 opinions
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Terhune v. WelchDistrict Court, D. Massachusetts · 1941