Legal Opinion
Miller v. United States
District Court, D. Nebraska
Decided February 19, 1951No. Civ. A. 14-50PublishedCited by 4 opinions
1Opinion of the Court
DELEHANT, District Judge.
The plaintiffs, as the sole legatees of Freeman P. Mills, deceased, who died December 30, 1946, and as successors to him and to the personal representatives of his estate seek in this action to recover the sum of $5,344.03 1 with interest, as the aggregate amount of additional income taxes asserted wrongfully to have been assessed, paid and collected during the period of the administration of the estate in respect of the decedent’s income for the several years 1945 and 1946.
Without unnecessary enumeration, it may be observed that the conditions for such suit…
2Cases cited9 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Fawn Lake Ranch Co. v. Comm'rUnited States Tax Court · 1949
- Emerson v. CommissionerUnited States Tax Court · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Robert B. Gotfredson and Charlotte B. Gotfredson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Laflin v. United StatesDistrict Court, D. Nebraska · 1951