Legal Opinion
McDowell Nat. Bank of Sharon, Pa. v. United States
District Court, W.D. Pennsylvania
Decided September 9, 1976No. Civ. A. 75-761PublishedCited by 3 opinions
1Opinion of the Court
OPINION
McCUNE, District Judge.
Plaintiff filed this action pursuant to § 1346(a)(1) of The Judicial Code, Act of June 25, 1948, c. 646, 62 Stat. 933, 28 U.S.C.A. § 1346(a), as amended, seeking review of the final decision of the Commissioner of Internal Revenue denying its claim for a refund of federal estate taxes alleged to have been illegally and erroneously assessed and collected. Subsequent to the filing of defendant’s answer to plaintiff’s complaint, both parties filed cross-motions for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, which matter is now…
2Cases cited18 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
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3Cited by3 opinions
- Quarrie Charitable Fund v. CommissionerUnited States Tax Court · 1978
- Indiana Department of State Revenue v. Estate of WallaceIndiana Court of Appeals · 1980
- Quarrie Charitable Fund v. CommissionerUnited States Tax Court · 1978