Legal Opinion
Holzer v. United States
District Court, E.D. Wisconsin
Decided March 1, 1966No. Civ. A. 63-C-203PublishedCited by 16 opinions
1Opinion of the Court
GRUBB, District Judge.
This is an action for recovery of an overpayment of tax brought under Section 1346(a)( 1), Title 28 U.S.C.A. The Government has moved to dismiss the complaint for lack of jurisdiction.
Plaintiff, Rose A. Holzer, is the widow of Joseph B. Holzer who died on April 21, 1954. Plaintiff, Kellogg-Citizens National Bank of Green Bay, Wisconsin, qualified as executor of the estate of Joseph B. Holzer and filed an estate tax return on or about April 27, 1955, paying the amount reported due of $26,275.-37. The return was accepted as filed on June 10, 1958.
On June 25, 1957, the…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- United States v. WolfCourt of Appeals for the Ninth Circuit · 1956
- Kellogg-Citizens National Bank of Green Bay, Wisconsin, of the Estate of Joseph B. Holzer, Deceased v. The United StatesUnited States Court of Claims · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- Dolores J. Russell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Solitron Devices, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1989
11 more not listed; retrieve them via the Exa API.