Legal Opinion
Winer v. United States
District Court, S.D. New York
Decided July 9, 1957PublishedCited by 23 opinions
1Opinion of the Court
LEVET, District Judge.
This is a motion by plaintiff for summary judgment. The amended complaint contains two causes of action. There are no disputes of fact. In the first cause of action plaintiff seeks to recover the sum of $2,617.81 which she, as executrix of her mother’s estate, paid as part of the estate tax. The estate tax was paid under protest on the ground that a portion of the estate upon which the tax was paid was tax-exempt by reason of an indebtedness owed to her by the estate. There is no question of the existence or the legitimacy of the indebtedness as of the date of the death…
2Cases cited7 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
- Estate of Don Murillo Brockway, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- James G. Smyth, Collector of Internal Revenue v. Mazie Erickson, of the Last Will and Testament of Timothy H. Carlon, DeceasedCourt of Appeals for the Ninth Circuit · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
- Estate of McMorris v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
18 more not listed; retrieve them via the Exa API.