Legal Opinion
Buchanan v. United States
District Court, W.D. Pennsylvania
Decided May 28, 1974No. Civ. A. 70-165PublishedCited by 4 opinions
1Opinion of the Court
OPINION
ROSENBERG, District Judge.
The plaintiffs, John G. Buchanan, John G. Buchanan, Jr. and Mellon National Bank and Trust Company, Executors of the Estate of Mabel Lindsay Gillespie, claim of the defendant, the United States of America, the sum of $21,089.71 as the erroneous sum of money which they paid to the Internal Revenue Service in accordance with its demand. The matter was submitted on briefs and the facts are undisputed.
Essentially the stipulated facts are as follows: that Mabel Lindsay Gillespie, the testatrix, died on October 2, 1967; that the plaintiffs were granted letters…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Commissioner of Internal Rev. v. State Street T. Co.Court of Appeals for the First Circuit · 1942
- Elizabeth P. Ballantine, as Executors of the Estate of Percy Ballantine, Deceased v. Laurie W. Tomlinson, as District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Buchanan v. United StatesCourt of Appeals for the Third Circuit · 1975
- Farmers Trust Co. v. United StatesDistrict Court, M.D. Pennsylvania · 1978
- Oxford Orphanage, Inc. v. United StatesDistrict Court, M.D. North Carolina · 1984