Legal Opinion

Union & New Haven Trust Co. v. Eaton

District Court, D. Connecticut

Decided June 2, 1927No. 3111PublishedCited by 25 opinions

1Opinion of the Court

THOMAS, District Judge.

This is an action to recover back an additional federal e& tate tax of $3,206.78 assessed against and paid by the estate of Mary E. Scranton, who died December 7,1921, a resident of New Haven.

Of this additional assessment, it is alleged that approximately $2,364.20 resulted from the action of the department in holding that the bequests of about $59,105.11 to the United Workers were not exempt from the estate tax. By a stipulation filed after the case had been submitted, it was agreed that, if the court finds that the plaintiff is entitled to recover in the matter of the…

2Cases cited2 opinions

  1. Edwards v. SlocumSupreme Court of the United States · 1924
  2. Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926

3Cited by25 opinions

  1. United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
  2. Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
  3. Jones v. Better Business Bureau of Oklahoma City, Inc.Court of Appeals for the Tenth Circuit · 1941
  4. Koppelman v. CommissionerUnited States Tax Court · 1956
  5. H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1958

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