Legal Opinion
Woolsey v. United States
District Court, N.D. New York
Decided September 30, 1955No. Civ. No. 5457PublishedCited by 2 opinions
1Opinion of the Court
FOLEY, District Judge.
This suit is for the recovery of gift taxes and penalty paid by the plaintiff under protest to the Government. The tax was assessed for alleged gifts made by the plaintiff taxpayer during the year 1950 and the statutory penalty of 25% was imposed and assessed for failure to file the gift tax return within the time provided by law. The case was heard by the Court without a jury, and the testimony and exhibits presented at the trial disclose a factual background that is simple and undisputed.
In my judgment, there is little need for much discussion. It is clear that the…
2Cases cited10 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Sabatini v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Commissioner of Internal Revenue v. American Ass'n of Engineers Employment, IncCourt of Appeals for the Seventh Circuit · 1953
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3Cited by2 opinions
- Lester E. Woolsey v. United StatesCourt of Appeals for the Second Circuit · 1956
- Woolsey v. United StatesCourt of Appeals for the Second Circuit · 1956