Legal Opinion
Lewis Schimberg, of the Estate of Anna H. Collins, Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided July 12, 1966No. 15251_1PublishedCited by 5 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
The plaintiff, Lewis Sehimberg, the executor of the estate of Anna H. Collins, deceased, appeals from the partial dismissal of a claim for a refund of federal income taxes brought against the United States of America under 28 U.S.C. § 1346(a). The question presented concerns the validity of Treasury Regulations sections 1.652(c)-2 and 1.662 (c)-2, intended to implement sections 652 (c) and 662(c) of the Internal Revenue Code of 1954.1
The facts were stipulated. Anna H. Collins died on November 29, 1957. The plaintiff, as the executor of the estate, filed an income tax…
2Cases cited2 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Schimberg v. United StatesDistrict Court, N.D. Illinois · 1965
3Cited by5 opinions
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Scheft v. CommissionerUnited States Tax Court · 1972
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Lewis Schimberg, of the Estate of Anna H. Collins, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1966
- Scheft v. CommissionerUnited States Tax Court · 1972