Legal Opinion
City Bank Farmers Trust Co. v. McGowan
Court of Appeals for the Second Circuit
Decided May 10, 1944No. 228PublishedCited by 12 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The plaintiff is the administrator of Helen Hall Vail, a deceased incompetent; it sued to recover the amount which it had paid to the defendant, as collector, as an estate tax levied on her estate. The judgment allowed part of the claim and denied the rest; and the plaintiff appeals from the denial. The facts were as follows. Helen Hall Vail, the intestate, was declared incompetent by the Supreme Court of New York, where she lived, in August, 1926; and the plaintiff was appointed a committee of her property. She was then a widow, over seventy years old and incurably…
2Cases cited6 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- May v. HeinerSupreme Court of the United States · 1930
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Vanderlip v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Christiansen v. ChristiansenCalifornia Court of Appeal · 1967
- Buckminster's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Cronin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
7 more not listed; retrieve them via the Exa API.