Legal Opinion
Citizens First National Bank v. United States
District Court, D. New Jersey
Decided September 9, 1968No. Civ. No. 243-65PublishedCited by 6 opinions
1Opinion of the Court
OPINION
AUGELLI, Chief Judge:
Plaintiff, as executor of the estate of Charles L. Tricker, deceased, sues for a refund of a federal estate tax assessed against and collected from decedent's estate, and for such further refund as may result from the allowance of a deduction for additional counsel fees incurred in connection with the conduct and maintenance of this action. The jurisdiction of the Court is invoked under 28 U.S.C. A. § 1346(a) (1).
The decedent, Charles L. Tricker, a resident of New Jersey, died, testate, on April 19, 1961. Plaintiff is the duly qualified and acting executor and…
2Cases cited22 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Lincoln Rochester Trust Co v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Peoples Trust Company Of Bergen County v. United StatesCourt of Appeals for the Third Circuit · 1969
- Estate of Jones v. CommissionerUnited States Tax Court · 1971
- Doyle v. United StatesDistrict Court, E.D. Pennsylvania · 1973
- Peoples Trust Co. v. United StatesCourt of Appeals for the Third Circuit · 1969
- Booher v. United StatesDistrict Court, S.D. Ohio · 1973
1 more not listed; retrieve them via the Exa API.