Legal Opinion
Hirschmann v. United States
District Court, S.D. New York
Decided January 15, 1962PublishedCited by 7 opinions
1Opinion of the Court
COOPER, District Judge.
Plaintiff seeks a refund of individual income taxes for the year 1952. She here makes a motion, and the government makes a cross motion, each for summary judgment pursuant to Rule 56, Fed.R.Civ.P., 28 U.S.C.A.
In 1903 plaintiff and her husband executed a “reciprocal testament” in Frankfurt, Germany, where they then resided. Paragraph “2” thereof provided in material part:
“We legate to each other reciprocally the lifelong usufruct of the entire estate left by either of us. As long as either of us spouses making this will shall live, he or she shall retain the unrestricted…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- General American Investors Co. v. CommissionerSupreme Court of the United States · 1955
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Weil v. United StatesUnited States Court of Claims · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Old Virginia Brick Company, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
- Hirschmann v. United StatesCourt of Appeals for the Second Circuit · 1962
- Hirschmann v. United StatesDistrict Court, S.D. New York · 1962
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
2 more not listed; retrieve them via the Exa API.