Legal Opinion
Schnorbach v. Kavanagh
District Court, W.D. Michigan
Decided December 17, 1951No. 1162PublishedCited by 10 opinions
1Opinion of the Court
STARR, District Judge.
Plaintiff Philip W. Schnorbach, executor of the estate of his father, Philip P. Schnorbach, brings this suit to obtain the refund of a deficiency assessment of Federal estate taxes and interest thereon, in the amount of $54,578.72, which he paid under protest to the defendant collector of internal revenue.
Philip P. Schnorbach, a resident of Manistee, Michigan, died testate July 3, 1945. On July 15, 1946, his son, Philip W. Schnorbach, the duly appointed executor of the estate, filed a Federal estate tax return showing a gross estate of $216,331.46 and, after taking…
2Cases cited21 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- McKitterick v. CommissionerUnited States Board of Tax Appeals · 1940
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Central Trust Co. v. United StatesUnited States Court of Claims · 1962
- Kirkwood v. RowellCalifornia Court of Appeal · 1955
- Leo J. Polack v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Old Kent Bank and Trust Company v. United StatesDistrict Court, W.D. Michigan · 1968
- American National Bank & Trust Company, Not Personally, but as of the Estate of Robert C. Usher, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
5 more not listed; retrieve them via the Exa API.