Legal Opinion
Morristown Trust Co. v. Manning
District Court, D. New Jersey
Decided December 19, 1951No. Civ. 3991PublishedCited by 2 opinions
1Opinion of the Court
FORMAN, Chief Judge.
This is an action to recover the sum of $9,379.81 plus statutory interest thereon, representing an alleged overpayment in federal estate taxes assessed against and collected from plaintiff, as executor of the estate of a decedent dying on January 30, 1936. The parties hereto have filed a written stipulation of facts from which the court makes the following
Findings of Fact
1. The plaintiff, Morristown Trust Co., is the executor of the estate of Henry W. Williams, deceased, who died on January 30, 1936. (Stip., par. 1)
2. The plaintiff, as such executor, duly filed a federal…
2Cases cited25 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. HallockSupreme Court of the United States · 1940
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
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3Cited by2 opinions
- James W. Costin, of the Estate of Earl M. Costin, Deceased v. Ralph W. Cripe, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Morristown Trust Co. v. ManningCourt of Appeals for the Third Circuit · 1952