Legal Opinion
United States v. Wolff
District Court, S.D. New York
Decided December 14, 1938Published
1Opinion of the Court
MANDELBAUM, District Judge. '
The plaintiff moves for summary judgment, pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.
The action is brought to recover the sum of $1628.78 as additional estate tax on the Estate of Samuel Wolff, deceased, and interest.
The defendant is being sued individually and as executrix of the said estate. In her opposing affidavit, she concedes the liability of the estate for such tax, but disclaims any personal liability.
The statutes upon which this action is predicated are Revised Statutes 3466 and 3467, Title 31 U.S.C.…
2Cases cited5 opinions
- Price v. United StatesSupreme Court of the United States · 1926
- United States v. CruikshankDistrict Court, S.D. New York · 1931
- Hatch v. Morosco Holding Co.District Court, S.D. New York · 1932
- Morris v. CommissionerUnited States Board of Tax Appeals · 1937
- Baldwin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938