Legal Opinion
Hartwick College v. United States
Court of Appeals for the Second Circuit
Decided September 18, 1986No. 1170, Docket 85-6342PublishedCited by 4 opinions
1Opinion of the Court
PIERCE, Circuit Judge:
This is an appeal from an order of the United States District Court for the Northern District of New York, Neal P. McCum, Judge, granting the plaintiffs a refund of taxes paid on income earned by the estate of Jessie Smith Dewar during the period from May 28, 1976 through April 30, 1977. After the income tax was paid, appellees filed this tax refund suit on behalf of the estate subsequent to the executors of the estate having been duly discharged in the Surrogate’s Court of Otsego County, New York, for all purposes except the filing of amendments to the estate’s state…
2Cases cited20 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Edwards v. SlocumSupreme Court of the United States · 1924
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
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3Cited by4 opinions
- Earl & Shirley Weingarden v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- United States v. WhiteDistrict Court, W.D. New York · 1987
- Earl & Shirley Weingarden v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986