Legal Opinion
Reeves v. United States
District Court, W.D. Pennsylvania
Decided August 22, 1957No. Civ. A. 14914PublishedCited by 5 opinions
1Opinion of the Court
GOURLEY, Chief Judge.
This is a suit for the refund of federal estate taxes in the sum of $4,577.73 with interest, the refund of which taxpayer alleges has been erroneously denied.
Thomas K. Reeves died on December 28, 1947. Leonard D. Reeves was duly appointed the administrator of said estate. An estate tax return was filed with the Internal Revenue Service on February 20, 1950, reporting a net estate tax due in the sum of $16,826.31.
Prior to February 20, 1950, the date the estate tax return was filed, Internal Revenue Service had examined the income tax returns of the decedent, for the…
2Cases cited5 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Rosenman v. United StatesSupreme Court of the United States · 1945
- United States v. Flora F. Herring, Administratrix of W. A. Herring EstateCourt of Appeals for the Fourth Circuit · 1957
3Cited by5 opinions
- Provident National Bank v. United StatesDistrict Court, E.D. Pennsylvania · 1981
- United States v. Wells Fargo Bank, Formerly Wells Fargo Bank American Trust Co., Etc.Court of Appeals for the Ninth Circuit · 1968
- First National Bank of Miami v. United StatesDistrict Court, S.D. Florida · 1963
- Southern California First National Bank v. United StatesDistrict Court, S.D. California · 1969
- Kojes v. United StatesDistrict Court, E.D. New York · 1964