Legal Opinion
Kohnstamm v. Pedrick
District Court, S.D. New York
Decided June 19, 1946PublishedCited by 7 opinions
1Opinion of the Court
RIFKIND, District Judge.
Plaintiffs and defendant, respecitvely, move for summary judgment. The action is one by executors to recover income taxes paid by the de.cedent for the year 1941, by reason of the disallowance by the Commissioner of Internal Revenue of certain deductions in the decedent’s amended return. The facts are undisputed.
The decedent was declared incompetent by the Supreme Court of the State of New York in 1939 and a committee of his person and property was appointed. The incompetent’s estate was in excess of $600,-000. Thereafter, in March, 1941, the incompetent’s wife died,…
2Cases cited5 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Williams v. McGowanCourt of Appeals for the Second Circuit · 1945
- Cammack v. CommissionerUnited States Tax Court · 1945
- In Re the Accounting of KeefeNew York Court of Appeals · 1936
- In re the Estate of McGarryNew York Surrogate's Court · 1935
3Cited by7 opinions
- Allen v. SeligCourt of Appeals for the Fifth Circuit · 1952
- Moore Trust v. CommissionerUnited States Tax Court · 1968
- Erdman v. CommissionerUnited States Tax Court · 1962
- Allen v. SeligCourt of Appeals for the Fifth Circuit · 1952
- Erdman v. CommissionerUnited States Tax Court · 1962
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