Legal Opinion
Colt v. Duggan
District Court, S.D. New York
Decided September 16, 1938PublishedCited by 6 opinions
1Opinion of the Court
MANDELBAUM, District Judge.
The complaint consists of two causes of action. The first seeks a refund of income taxes paid by the plaintiffs as trustee under the last will and testament of Richmond Talbot in the amount of $19,438.96 for the fiscal year ended April 30th, 1933. The second seeks the refund of similar income taxes paid for the fiscal year ended April 30th, 1934, in the amount of $139,650.58.
Both alleged causes of action are predicated upon the alleged erroneous disallowance by the Commissioner of Internal Revenue of deductions from gross income of trust income claimed to be…
2Cases cited12 opinions
- Lederer v. StocktonSupreme Court of the United States · 1922
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
- Matter of Final Accounting of GerryNew York Court of Appeals · 1886
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
- Chase National Bank v. Chicago Title & Trust Co.New York Court of Appeals · 1936
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Estate of Stewart v. CommissionerUnited States Tax Court · 1969
- Doty v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1945
- American Security & Trust Co. v. FrostCourt of Appeals for the D.C. Circuit · 1940
- American Security & Trust Co. v. FrostCourt of Appeals for the D.C. Circuit · 1940
1 more not listed; retrieve them via the Exa API.