Legal Opinion
Schoellkopf v. United States
District Court, W.D. New York
Decided January 17, 1941No. 1723 APublishedCited by 3 opinions
1Opinion of the Court
KNIGHT, District Judge.
This action is brought for the recovery of income tax and interest thereon allegedly illegally assessed and collected for the calendar year 1929. After payment of the tax, plaintiff filed a claim for 'refund which was disallowed by the Com- . missioner of Internal Revenue.
During the year 1929, the taxpayer transferred, without consideration, 500 shares of the capital stock of Drug, Inc., to the Old Colony Trust Co., of Boston, Mass., as trustee under a trust indenture dated November 12, 1928, between the taxpayer, the Old Colony Trust Company, and the Marine Trust…
2Cases cited11 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Faulkner v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Kibbe v. City of RochesterDistrict Court, W.D. New York · 1932
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3Cited by3 opinions
- Robinson v. CommissionerUnited States Tax Court · 1942
- Hartwick College v. United StatesDistrict Court, N.D. New York · 1985
- Robinson v. CommissionerUnited States Tax Court · 1942