Legal Opinion
Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United States
Court of Appeals for the Second Circuit
Decided December 12, 1960No. 26169_1PublishedCited by 53 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This is an action by the executor of the will of Harriet Delta Ellis to recover an alleged overpayment of the decedent’s estate tax. She died in April 1953 leaving a gross estate valued in excess of $5,000,000, and her executor filed an estate tax return reporting a net tax of more than $1,900,000. Included in the assets of the decedent’s estate were United States Treasury bonds having par value of $475,000 at the date of her death but a market value $26,965.62 less than par on that date. These bonds had a redemption value of par if applied by the executor in payment of…
2Cases cited9 opinions
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Lomb v. SugdenCourt of Appeals for the Second Circuit · 1936
- Hoffman v. CommissionerUnited States Tax Court · 1943
- May v. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
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3Cited by53 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- Kaplan, Inc. v. YunDistrict Court, S.D. New York · 2014
- Estate of RoseSupreme Court of Pennsylvania · 1975
- Estate of Hill v. CommissionerUnited States Tax Court · 1975
48 more not listed; retrieve them via the Exa API.