Legal Opinion
Pittsfield National Bank v. United States
District Court, D. Massachusetts
Decided March 3, 1960No. Civ. A. 59-111PublishedCited by 22 opinions
1Opinion of the Court
SWEENEY, Chief Judge.
This is an action to recover estate taxes alleged to have been erroneously assessed against and collected from the estate of the plaintiff’s decedent. The action was tried on an agreed statement of facts and was very well briefed..
Findings of Fact
The agreed statement of facts is adbpt-ed as the Court’s Findings of .Fact. From it it appears that all conditions precedent to the right of the plaintiff to bring this action have been satisfied. The decedent’s first wife executed her last will on July 31, 1945. She died on January 13, 1947. Pursuant to the provisions of…
2Cases cited9 opinions
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Lovett v. FarnhamMassachusetts Supreme Judicial Court · 1897
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
- Stocker v. FosterMassachusetts Supreme Judicial Court · 1901
- Johnson v. JohnsonMassachusetts Supreme Judicial Court · 1913
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Smith v. First Community Bancshares, Inc.West Virginia Supreme Court · 2002
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- Dana v. GringMassachusetts Supreme Judicial Court · 1977
- Peoples Trust Company Of Bergen County v. United StatesCourt of Appeals for the Third Circuit · 1969
17 more not listed; retrieve them via the Exa API.