Legal Opinion
City Bank Farmers Trust Company v. United States
District Court, S.D. New York
Decided June 16, 1959PublishedCited by 2 opinions
1Opinion of the Court
RYAN, Chief Judge.
This suit filed to recover Federal Estate Tax erroneously assessed and wrongfully collected comes to us for trial upon stipulated facts. Jurisdiction is predicated under Section 1346(a) (1), Title 28 U.S.C.
Plaintiff, as Executor of the Last Will and Testament of Clara J. Pineyro, deceased, duly filed a federal estate tax return and paid $5,734.25, the amount of tax shown to be due by the return. Thereafter, upon audit, the Commissioner of Internal Revenue determined the tax due to be $8,807.23, and assessed a deficiency of $3,072.98 with interest of $299.62, totaling…
2Cases cited13 opinions
- Shipman v. Bank of New YorkNew York Court of Appeals · 1891
- Critten v. Chemical National BankNew York Court of Appeals · 1902
- Fowler v. . Bowery Savings BankNew York Court of Appeals · 1889
- Baldwin's Bank of Penn Yan v. SmithNew York Court of Appeals · 1915
- De Guebriant v. CommissionerUnited States Tax Court · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Ogarrio (Daguerre) v. CommissionerUnited States Tax Court · 1963
- Estate of Ogarrio (Daguerre) v. CommissionerUnited States Tax Court · 1963