Legal Opinion
Stephenson v. United States
District Court, W.D. New York
Decided February 8, 1965No. Civ. A. No. 9515Published
1Opinion of the Court
HENDERSON, District Judge.
This action for a refund of estate taxes is brought by Henry M. Stephenson as Executor of the Estate of Jane M. Stephenson. Sought to be recovered is $62,-940.65, representing estate taxes and interest assessed against and collected from the estate.
*403The issue is whether certain securities, valued at $196,637.33 on May 5, 1957, were properly included by the Commissioner in the estate of Jane M. Stephenson or whether they should have been included in the estate of Henry L. Stephenson.
Henry L. Stephenson, the husband of Jane M. Stephenson, died a resident of Erie County,…
2Cases cited24 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- In re Proving the Last Will & Testament of GaffkenAppellate Division of the Supreme Court of the State of New York · 1921
- In Re Proving the Will of GaffkenNew York Court of Appeals · 1922
- Fuller v. WilburMassachusetts Supreme Judicial Court · 1898
- In Re the Estate of SchrieverNew York Court of Appeals · 1917
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