Legal Opinion
Gray v. United States
District Court, D. New Jersey
Decided December 7, 1967No. Civ. A. 470-65PublishedCited by 6 opinions
1Opinion of the Court
OPINION
COOLAHAN, District Judge:
Plaintiff, executor of the estate of Hamilton Gray, brings this action to recover estate taxes, together with interest as provided by law, which he claims were erroneously and illegally assessed and collected by the defendant from the estate. The deceased, Hamilton Gray, died in 1958. At the time of his death, he was an employee of the Socony Mobil Oil Company (hereinafter referred to as “Socony”), a New York Corporation. Socony presently has in effect, and had at the time of Gray’s death, a death benefit plan known as the “Survivorship Benefit Plan for 20 Year…
2Cases cited9 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Goodman v. GrangerCourt of Appeals for the Third Circuit · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
- Brooks v. CommissionerUnited States Tax Court · 1968
- Brooks v. CommissionerUnited States Tax Court · 1968
- Estate of Porter v. CommissionerUnited States Tax Court · 1970
- Estate of Porter v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.