Legal Opinion
Merriam v. United States
Court of Appeals for the Second Circuit
Decided April 3, 1922No. Nos. 248, 249PublishedCited by 5 opinions
1Opinion of the Court
MANTON, Circuit Judge.
We shall refer to the parties herein as plaintiff and defendants, as below. Plaintiff sued to recover an income tax claimed to be owing by each of the defendants, arising out of moneys received by them from the estate of Alfred G. Vanderbilt. After the service of an amended complaint, a demurrer was interposed, and motions were made for judgments, which resulted in judgment for the plaintiff in each of these actions.
Alfred G. Vanderbik died May 7, 1915, leaving a will which was duly admitted to probate on June 16, 1915. In that will he made a bequest to each of the…
2Cases cited18 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Kepner v. United StatesSupreme Court of the United States · 1904
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
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3Cited by5 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1943
- Irwin v. GavitCourt of Appeals for the Second Circuit · 1923
- Converse v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1924
- Express Publ. Co. v. CommissionerUnited States Tax Court · 1943