Legal Opinion
Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 7, 1957No. 89, Docket 23748PublishedCited by 67 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
Edward F. Pipe deceased on September 20, 1948 domiciled in the State of New York. He was survived by his widow, Nettie M. Pipe, who became executrix of his estate. The executrix petitions us, pursuant to sections 7482 and 7483 of the 1954 Internal Revenue Code, 26 U.S.C.A. §§ 7482, 7483, to review a Tax Court decision reported in 1955, 23 T.C. 99. This decision holds that the decedent’s estate tax was overpaid in the amount of $114.76, but since the Tax Court took into account a sum of $19,310.29 deposited by taxpayer solely to stop the running of interest, the…
2Cases cited13 opinions
- Terry v. . WigginsNew York Court of Appeals · 1872
- Pipe v. CommissionerUnited States Tax Court · 1954
- Seaward v. . DavisNew York Court of Appeals · 1910
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
62 more not listed; retrieve them via the Exa API.