Legal Opinion
Holdeen v. Ratterree
District Court, N.D. New York
Decided August 10, 1960No. Civ. No. 6801PublishedCited by 2 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
Plaintiff brings this action to recover income taxes claimed to have been illegally collected for the year 1945. The present phase of this litigation involves principally a determination as to whether or not a lawful merger of two trusts, created by the plaintiff, has been accomplished and whether or not the resulting trust, so created, is valid.
The factual background of this litigation is indicated in this court’s decision in Holdeen v. Ratterree, 166 F.Supp. 694 and in the opinion of the Circuit Court which modified the above decision. Holdeen v. Ratterree, 2 Cir., 270…
2Cases cited14 opinions
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- Corliss v. BowersSupreme Court of the United States · 1930
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Levy v. . LevyNew York Court of Appeals · 1865
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
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3Cited by2 opinions
- Jonathan Holdeen v. Riley J. Ratterree, as Late District Director, and Fulton D. Fields, as Late Acting Director of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Estate of Holdeen v. CommissionerUnited States Tax Court · 1975