Legal Opinion
Matter of Estate of Novotny
District Court, S.D. New York
Decided February 28, 1978No. 74 Civ. 2962 (CHT)PublishedCited by 3 opinions
1Opinion of the Court
OPINION
TENNEY, District Judge.
This proceeding concerns a dispute arising between the Veterans Administration of the United States (sometimes hereinafter referred to as the “Government”) and the New York State Tax Commission (sometimes hereinafter referred to as the “State”) over the application of New York State’s estate tax to funds escheating from the hands of a Committee of a deceased incompetent veteran, William Novotny, to the Veterans Administration pursuant to 38 U.S.C. § 3202(e).
By its motion for summary judgment, the Government asks the Court to declare that such funds are not…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Lynch v. United StatesSupreme Court of the United States · 1934
- United States v. County of AlleghenySupreme Court of the United States · 1944
- United States v. OregonSupreme Court of the United States · 1961
- Department of Employment v. United StatesSupreme Court of the United States · 1966
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3Cited by3 opinions
- United States v. Riggs National Bank of Washington, D.C., Trust GroupDistrict Court, District of Columbia · 2000
- In Re Folding Carton Antitrust Litigation. Appeals of Federal Paper Board Company, Inc. Cumberland Farm Dairies Pantry Pride Enterprises, Inc. The Mead Corporation Beatrice Foods Co. Land O'lakes, Inc. G. Heileman Brewing Co., Inc., and Grist Mill CoCourt of Appeals for the Seventh Circuit · 1984
- In re Folding Carton Antitrust LitigationCourt of Appeals for the Seventh Circuit · 1984