Legal Opinion
People's Pittsburgh Trust Co. v. United States
United States Court of Claims
Decided April 2, 1934No. M-90PublishedCited by 4 opinions
1Opinion of the Court
GREEN, Judge.
This suit was begun by a petition filed March 12,,1931> to recover alleged overpayments of income taxes collected for the years 1920, 1922, and 1923, in the respective amounts of $74,846.95, $53,976.73, and $36,-737.91, with interest. The plaintiff, as executor under the will of J. J. Fisher, deceased, claims that it was entitled to deduct *453from the income of the estate certain amounts which were distributable under the will to the beneficiaries; also for the year 1920, plaintiff contends that it is entitled to deduct a net loss sustained in 1919.
The decedent in his lifetime was…
2Cases cited3 opinions
- Refling v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- Rogers v. United StatesUnited States Court of Claims · 1930
- Ames v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
3Cited by4 opinions
- Inman v. Union Planters National Bank of MemphisCourt of Appeals of Tennessee · 1979
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Hill v. CommissionerUnited States Tax Court · 1955
- Hill v. CommissionerUnited States Tax Court · 1955