Legal Opinion
Davidson v. United States
District Court, E.D. Wisconsin
Decided December 30, 1944No. Civ. A. 1135PublishedCited by 6 opinions
1Opinion of the Court
DUFFY, District Judge.
This action is brought to recover $9,-966.44, plus interest, by reason of an alleged overpayment of the federal estate tax on the estate of William A. Davidson, deceased.
Mr. Davidson died April 21, 1937. On June 30, 1938, his executors filed a federal estate tax return with the collector of internal revenue, and to cover the tax liability disclosed thereby made a payment of $70,270.85.
Pursuant to the law and regulations then prevailing the executors elected to have the estate valued as of one year after the date of the deceased’s death, rather than as of the date of…
2Cases cited7 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Maass v. HigginsSupreme Court of the United States · 1941
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Leach v. NicholsCourt of Appeals for the First Circuit · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Girard v. GillCourt of Appeals for the Fourth Circuit · 1958
- Edmonds v. United StatesDistrict Court, E.D. Wisconsin · 1957
- Bank of New York v. United StatesDistrict Court, S.D. New York · 1956
- Steiner v. ReisimerDistrict Court, E.D. Wisconsin · 1957
- Girard v. GillCourt of Appeals for the Fourth Circuit · 1958
1 more not listed; retrieve them via the Exa API.