Legal Opinion
In re the Estate of Feinberg
New York Court of Appeals
Decided December 29, 1966PublishedCited by 19 opinions
1Opinion of the CourtFuld, J.
These two eases call upon us to decide whether the mere filing of a notice of claim for unpaid taxes (estate and income) with the representatives of an estate constituted the commencement of a “ proceeding in court ’ ’ within the meaning of Internal Revenue Code provisions, thereby tolling the Statutes of Limitation set forth in those provisions.
In Matter of Feinberg, the decedent died intestate in 1947 and his widow was appointed administratrix of the estate. In that capacity, she filed her husband’s income tax return for 1947, reporting that he had been a partner in National Wire Rope…
2Cases cited19 opinions
- Hanna v. PlumerSupreme Court of the United States · 1965
- Burnett v. New York Central RailroadSupreme Court of the United States · 1965
- International Union, United Automobile, Aerospace & Agricultural Implement Workers of America v. Hoosier Cardinal Corp.Supreme Court of the United States · 1966
- United States v. SummerlinSupreme Court of the United States · 1940
- Commissioner v. SternSupreme Court of the United States · 1958
14 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. BlakeDistrict Court, E.D. New York · 2013
- RCR Services Inc. v. Herbil Holding Co.Appellate Division of the Supreme Court of the State of New York · 1996
- Cohen v. Pearl River Union Free School DistrictAppellate Division of the Supreme Court of the State of New York · 1979
- Blake v. United StatesAppellate Division of the Supreme Court of the State of New York · 2013
- United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, DeceasedCourt of Appeals for the Ninth Circuit · 1980
14 more not listed; retrieve them via the Exa API.