Legal Opinion
United States v. Ellis
District Court, S.D. New York
Decided August 13, 1957PublishedCited by 10 opinions
1Opinion of the Court
LEVET, District Judge.
This action is brought pursuant to Section 3746(b) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 3746(b). The United States is seeking to recover $25,155.09 and interest upon the ground that this sum was erroneously refunded to the defendant.
Practically all of the facts were stipulated by the parties.
The action was tried before this court without a jury. After hearing the testimony, examining the exhibits, briefs and pleadings of the parties, I hereby find as follows:
Findings of Fact
1. The defendant is the widow of Alexander Ellis, who died a resident of the…
2Cases cited27 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Burnet v. PorterSupreme Court of the United States · 1931
22 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965
- United States v. Clarence J. PrinceCourt of Appeals for the Second Circuit · 1965
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- United States v. Catherine H. EllisCourt of Appeals for the Second Circuit · 1959
- Bernard v. United StatesDistrict Court, S.D. New York · 1963
5 more not listed; retrieve them via the Exa API.