Legal Opinion
Jacobs v. United States
District Court, S.D. New York
Decided November 15, 1971No. 69 Civ. 3035PublishedCited by 7 opinions
1Opinion of the Court
TYLER, District Judge.
This is an action brought by William K. Jacobs, Jr. and his wife, Edna L. Jacobs, seeking a refund of income taxes and interest from the date of payment. This court has jurisdiction pursuant to 28U.S.C. § 1346(a) (1).
Plaintiffs and defendant (“the Internal Revenue Service” or “the IRS”) have cross moved for summary judgment under Rule 56, Fed.R.Civ.P. There are no genuine issues of material fact; accordingly, the case is ripe for summary disposition.
By agreement dated December 23, 1958, plaintiff Edna L. Jacobs, one of the joint taxpayers herein, created an irrevocable…
2Cases cited10 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Estate of Simonson v. CommissionerUnited States Tax Court · 1973
- Security Pacific National Bank v. United StatesCourt of Appeals for the Ninth Circuit · 1978
- Estate of Simonson v. CommissionerUnited States Tax Court · 1973
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
2 more not listed; retrieve them via the Exa API.