Legal Opinion
Hall v. Wheeler
District Court, D. Maine
Decided June 25, 1959No. Civ. 5-189PublishedCited by 11 opinions
1Opinion of the Court
GIGNOUX, District Judge.
This is an action brought under 28 U.S.C.A. § 1346(a)(1) to recover the sum of $1,367.10 of Federal estate tax, with interest, alleged to have been erroneously assessed and collected from plaintiff. By agreement of the parties the matter has been submitted to the Court for decision and judgment upon the pleadings and a stipulation of facts.
The only question presented is whether or not the proceeds of a certain life insurance policy were properly included in the gross estate of plaintiff’s decedent for Federal estate tax purposes pursuant to the provisions of Section…
2Cases cited11 opinions
- Collino v. CommissionerUnited States Tax Court · 1956
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Singer v. Shaughnessy, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Fried v. GrangerDistrict Court, W.D. Pennsylvania · 1952
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Landorf v. United StatesUnited States Court of Claims · 1969
- Fruehauf v. CommissionerUnited States Tax Court · 1968
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Landorf v. United StatesUnited States Court of Claims · 1969
6 more not listed; retrieve them via the Exa API.