Legal Opinion
Clark v. United States
District Court, D. New Jersey
Decided May 24, 1939No. 5698Published
1Opinion of the Court
FORMAN, District Judge.
The facts have been submitted ujpon stipulation, and the pertinent portions therein disclose that plaintiff, executrix of the estate of J. William. Clark,,who died July 15, 1928, has paid to the federal gov*600ernment $929,660.391 on account of estate taxes and interest thereon.
The following figures show a comparison of the amounts disclosed by the return of the executrix with the amounts finally determined by the Commissioner of Internal Revenue, and the difference between the two:
As finally determined by ComAs shown In return missioner Difference
Total Estate Tax Shown in…
2Cases cited5 opinions
- Maas & Waldstein Co. v. United StatesSupreme Court of the United States · 1931
- Moir v. CommissionerUnited States Board of Tax Appeals · 1925
- Continental Accounting & Audit Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Jackson Iron & Steel Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1931
- Morsman v. CommissionerUnited States Board of Tax Appeals · 1928