Legal Opinion
Sussman v. United States
District Court, E.D. New York
Decided June 18, 1962No. 60 C 995PublishedCited by 7 opinions
1Opinion of the Court
DOOLING, District Judge.
Cross-motions for summary judgment in this estate tax case, in which all the facts have been stipulated, present the questions whether(1) $30,850 paid by the executors to Counsel for successfully contesting the will’s validity should have been allowed as deductible administration expenses; and(2) $13,822.34 of interest accrued after date of death on income taxes due and unpaid on the date of death is deductible as indebtedness or administration expense in computing taxable estate where the tax deficiencies were not determined until about four years after date of death.
T…
2Cases cited19 opinions
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Hornor's Estate v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Third Circuit · 1942
- In re the Judicial Settlement of Account of Proceedings of VorndranNew York Surrogate's Court · 1928
- Commercial Nat. Bank of Charlotte v. United StatesCourt of Appeals for the Fourth Circuit · 1952
14 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- The Union Commerce Bank, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Estate of Reilly v. CommissionerUnited States Tax Court · 1981
- Estate of Baldwin v. CommissionerUnited States Tax Court · 1973
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
2 more not listed; retrieve them via the Exa API.