Legal Opinion
Millard v. Humphrey
District Court, W.D. New York
Decided October 26, 1934No. 222-APublishedCited by 7 opinions
1Opinion of the Court
KNIGHT, District Judge.
Plaintiff, as executor of the estate of George N. Crosby, deceased, filed with the defendant herein, as collector of internal revenue, a federal estate tax return showing a tax payable of $335.56. Upon auditing the return, the Commissioner of Internal Revenue levied an additional assessment of $10,-442.07 against the estate. This additional tax was paid under protest. The present action was commenced after a claim for refund was rejected by the Commissioner.
The will of George N. Crosby, after setting forth several small bequests, provided that his wife, during her life,…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Butler v. CommissionerUnited States Tax Court · 1952
- In re the Estate of DonnellyNew York Surrogate's Court · 1939
- In re the Estate of GaubertNew York Surrogate's Court · 1937
- Robert E. Darling and Virginia K. Darling v. The United StatesUnited States Court of Claims · 1967
2 more not listed; retrieve them via the Exa API.