Legal Opinion
Hidden v. Durey
District Court, N.D. New York
Decided April 18, 1929PublishedCited by 1 opinion
1Opinion of the Court
COOPER, District Judge.
Plaintiffs as executors bring this action to recover $12,-181.13 federal estate tax paid under protest by them for the estate of Thomas E. Hidden, deceased. A jury trial was waived. The facts are undisputed. The questions involved are questions of law.
The decedent died on September 3, 1918, at the town of Northeast, Dutchess county, N. Y., leaving a will and five codicils, which were duly probated by the Surrogate’s Court of Dutchess County, N. Y.
The will was dated June 16,1904, and the five codicils were dated in chronological order as follows: November 9,1911;…
2Cases cited12 opinions
- Messenger v. AndersonSupreme Court of the United States · 1912
- Vanderpoel v. . LoewNew York Court of Appeals · 1889
- In Re the Accounting of Title Guarantee & Trust Co.New York Court of Appeals · 1909
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Virginia v. West VirginiaSupreme Court of the United States · 1918
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Henricksen v. Baker-Boyer Nat. BankCourt of Appeals for the Ninth Circuit · 1944