Legal Opinion
Commercial Nat. Bank & Trust Co. of NY v. Johnson
District Court, S.D. New York
Decided May 5, 1954PublishedCited by 1 opinion
1Opinion of the Court
GODDARD, District Judge.
This is a suit by the Commercial National Bank and Trust Company, as executor of the will of Sidney R. Kent, to recover estate taxes claimed to have been illegally collected, with interest thereon. The sole issue here is the includability, as part of the decedent’s taxable estate, of the $10,000 proceeds of a group life insurance policy. The government concedes that certain refunds on other over assessments are owing to the plaintiff.
' -On February 6, 1928, the Travelers Insurance Company issued a group life insurance policy to the Fox Film Corporation [subsequently…
2Cases cited13 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Poorman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Commissioner of Internal Revenue v. BonwitCourt of Appeals for the Second Circuit · 1937
- Higgins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
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3Cited by1 opinion
- Frank v. United StatesDistrict Court, S.D. New York · 1966