Legal Opinion
Guaranty Trust Co. v. United States
District Court, S.D. New York
Decided November 29, 1950PublishedCited by 8 opinions
1Opinion of the Court
GODDARD, District Judge.
Motion for summary judgment.
This is a suit for the recovery of interest on an alleged overpayment of Federal estate tax.
The material facts are not in dispute. Grayson M-P. Murphy died a resident of New York State on October 18, 1937. In 1938, plaintiff, executor of the estate of decedent Murphy, deposited $9,119.07 with the New York State Tax Commission on account of New York estate tax that was not yet assessed. This deposit enabled the plaintiff to avoid having to pay interest on the New York estate tax [due at the date of death of the decedent] when it was finally…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- COMMISSIONER OF INT. REVENUE v. Kilpatrick's EstateCourt of Appeals for the Sixth Circuit · 1944
- Bankers' Reserve Life Co. v. United StatesUnited States Court of Claims · 1930
- MacAulay v. CommissionerUnited States Tax Court · 1944
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- Holzer v. United StatesDistrict Court, E.D. Wisconsin · 1966
- Fahnestock v. United StatesUnited States Court of Claims · 1951
- Guaranty Trust Co. Of New York v. United StatesCourt of Appeals for the Second Circuit · 1951
- United States v. HerterDistrict Court, S.D. New York · 1957
3 more not listed; retrieve them via the Exa API.