Legal Opinion
Smith v. United States
District Court, E.D. Pennsylvania
Decided April 12, 1938No. 17030PublishedCited by 2 opinions
1Opinion of the Court
MARIS, District Judge.
This is a suit by the trustees under the will of Edward B. Smith, deceased, against the United States to recover income taxes alleged to have been erroneously paid for the years 1924 and 1925. From the evidence I make the following special findings of fact:
Edward B. Smith died January 7, 1918, leaving a 'will by the eighth article of which he directed that one-half of his residuary estate be held in trust and that the net income thereof be paid to his widow, Laura Howell Smith, during her life. The latter elected to take under the terms of the will and to accept the…
2Cases cited13 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
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3Cited by2 opinions
- Ernest L. Smith, Trustee of the E. L. Schmidt Trust v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Herman v. WhiteDistrict Court, D. Massachusetts · 1938