Legal Opinion
Dimock v. Corwin
District Court, E.D. New York
Decided April 14, 1937No. L-6839PublishedCited by 37 opinions
1Opinion of the Court
BYERS, District Judge.
This is an action at law in which recovery is sought of certain alleged over-payments of Federal estate taxes in connection with the estate of Henry C. Rolger, deceased.
The decedent died on June 11, 1930, a resident of this district and on June 10, 1931, his executrix filed a Federal estate tax return; these issues concern certain contested items, as to all of which the tax was paid under protest; recovery as to them is now sought.
There are no issues of fact, and the evidence is to be found in the pleadings and stipulations of facts, corporate records concerning the…
2Cases cited21 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
- Klein v. United StatesSupreme Court of the United States · 1931
16 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- Estate of Bogley v. United StatesUnited States Court of Claims · 1975
- Estate of Salt v. CommissionerUnited States Tax Court · 1951
- Estate of Barr v. CommissionerUnited States Tax Court · 1963
- Beal v. CommissionerUnited States Tax Court · 1966
32 more not listed; retrieve them via the Exa API.