Legal Opinion
United States v. Shepard
District Court, N.D. New York
Decided June 19, 1961No. Civ. No. 7322PublishedCited by 18 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
In this action plaintiff seeks to recover unpaid income taxes for the year 1947. An appropriate judgment is sought against the executor of the estate of the deceased taxpayer and several legatees under his will to whom moneys have been paid by the executor from the assets of the estate.
The facts are substantially undisputed. The applicability of statutory provisions limiting the time, within which a tax assessment may be made and an action to recover the assessed deficiency may be commenced, are the sole problems involved herein and briefed by the litigants. A summary of…
2Cases cited10 opinions
- United States v. PriceSupreme Court of the United States · 1960
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Olds & Whipple, Inc. v. United StatesUnited States Court of Claims · 1938
- Moore v. Cleveland Ry. Co.Court of Appeals for the Sixth Circuit · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- Stein v. CommissionerUnited States Tax Court · 1962
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Security Industrial Insurance Company v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1987
- United States v. ShahadiCourt of Appeals for the Third Circuit · 1965
13 more not listed; retrieve them via the Exa API.