Legal Opinion
Thompson v. United States
District Court, E.D. Pennsylvania
Decided February 14, 1957No. 15247PublishedCited by 14 opinions
1Opinion of the Court
VAN DUSEN, District Judge. . .
The trial judge makes the following Findings of Fact and Conclusions of Law:
I. Findings of Fact.
1. This suit was instituted on May 13, 1953 by plaintiffs for a refund of federal estate tax assessed and collected.
2. The Collector of Internal Revenue for the First District of Pennsylvania, Francis R. Smith, to whom the payments hereinafter referred to were made, retired from office on November 11, 1952.
3. Joseph B. Myers died on July 27, 1875, and under his will “certain estates and property” (see Exhibits B and C) 1 were left to his niece, Hannah Ann Hieskell, the…
2Cases cited17 opinions
- Metropolitan Casualty Ins. Co. v. BrownellSupreme Court of the United States · 1935
- Fernandez v. WienerSupreme Court of the United States · 1946
- Bingham v. United StatesSupreme Court of the United States · 1935
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- Gardella v. ChandlerCourt of Appeals for the Second Circuit · 1949
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thorp Credit & Thrift Co. v. Pommerer (In Re Pommerer)United States Bankruptcy Court, D. Minnesota · 1981
- Curry v. Associates Financial Services (In Re Curry)United States Bankruptcy Court, N.D. Ohio · 1980
- Centran Bank of Akron v. Ambrose (In Re Ambrose)United States Bankruptcy Court, N.D. Ohio · 1980
- Safeway Finance Co. v. Ward (In Re Ward)District Court, S.D. Georgia · 1981
- Baker v. GFC Corp. (In Re Baker)United States Bankruptcy Court, W.D. Missouri · 1980
9 more not listed; retrieve them via the Exa API.