Legal Opinion
Kaplun v. United States
District Court, S.D. New York
Decided August 26, 1969No. 68 Civil 2180PublishedCited by 6 opinions
1Opinion of the Court
OPINION
TENNEY, District Judge.
This is an action commenced by plaintiff on May 28, 1968, for the refund of Federal estate taxes in the amount of $22,337.89, plus interest as provided by la.w. This court has jurisdiction of this action under 28 U.S.C. § 1346.
Both sides have moved herein for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure.
Briefly, the facts are not disputed and are as follows:
Agnes S. Kaplun died testate on September 1, 1962. Her last will and testa*734ment was admitted to probate by the Surrogate’s Court for New York County, State of New York, and…
2Cases cited4 opinions
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
- Schoellkopf v. United StatesCourt of Appeals for the Second Circuit · 1942
- Dulles v. JohnsonDistrict Court, S.D. New York · 1957
3Cited by6 opinions
- Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United StatesCourt of Appeals for the First Circuit · 1971
- National Savings and Trust Company, of the Estate of John Weberpals v. The United StatesUnited States Court of Claims · 1971
- Old Colony Trust Co. v. United StatesDistrict Court, D. Massachusetts · 1970
- Paris v. United StatesDistrict Court, N.D. Ohio · 1974
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
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