Legal Opinion
United States v. Cruikshank
District Court, S.D. New York
Decided January 23, 1931PublishedCited by 13 opinions
1Opinion of the Court
PATTERSON, District Judge.
Suit in equity is brought to collect an additional estate tax alleged to be owing to the United States under the Revenue Act of 1918 (40 Stat. 1057). The defendants are William M. Cruikshank and Henry C. Drayton, individually and as executors of the estate of Charlotte Augusta Haig, and United States Trust Company of Hew York, which is trustee of said estate. Drayton was not served. The facts have been presented by written stipulation.
The decedent died on July 30, 1920. On July 28, 1921, pursuant to the Revenue Act of 1918 then in force, her executors filed an estate…
2Cases cited8 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Page v. SkinnerCourt of Appeals for the Eighth Circuit · 1924
- United States v. AyerCourt of Appeals for the First Circuit · 1926
- United States v. UpdikeCourt of Appeals for the Eighth Circuit · 1929
- United States v. UpdikeDistrict Court, D. Nebraska · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. WeisburnDistrict Court, E.D. Pennsylvania · 1943
- United States v. Thomas H. Cleavenger, Administrator of the Estate of Lurline B. (App) Smith, Deceased, and Ernest Rueth, IntervenorCourt of Appeals for the Seventh Circuit · 1975
- Garden City Golf Club v. CorwinCourt of Appeals for the Second Circuit · 1932
- Rosenberg v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
- United States v. SalehDistrict Court, D. New Jersey · 1980
8 more not listed; retrieve them via the Exa API.