Legal Opinion
Winchell v. United States
District Court, S.D. California
Decided January 8, 1960No. 904-58PublishedCited by 1 opinion
1Opinion of the Court
HARRISON, District Judge.
Plaintiff, as administrator-with-will-annexed of the Estate of Jane H. Winchell, seeks refund of estate taxes paid in the sum of $89,321.37, together with interest, alleged to have been erroneously assessed and collected. Jurisdiction of the court is based on Title 28 U.S.C. § 1346(a) (1).
On November 19,1928, while a resident of New York, decedent created the trust which is the subject of this litigation. The subject matter of the trust included extensive security holdings. She later moved to California, where she died October 16, 1950.
The value of this trust had not…
2Cases cited11 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Helvering v. StuartSupreme Court of the United States · 1942
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
- Archbold Van Beuren v. Martin M. McLoughlin (Former Acting Collector of Internal Revenue), DefendnatsCourt of Appeals for the First Circuit · 1959
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3Cited by1 opinion
- United States v. Robert W. Winchell, Administrator With Will Annexed of the Estate of Jane H. Winchell, DeceasedCourt of Appeals for the Ninth Circuit · 1961