Legal Opinion
United States v. Ella Swaab Behrens, Individually, and as of Leo F. Behrens
Court of Appeals for the Second Circuit
Decided February 15, 1956No. 69, Docket 23692PublishedCited by 25 opinions
1Opinion of the Court
HAND, Circuit Judge.
This is an appeal from a summary judgment for the plaintiff on stipulated facts in an action against the defendant by the United States to recover income taxes, assessed against her deceased husband, Behrens, for the years 1944, 1945. The Commissioner properly assessed against Behrens the income taxes here in suit: that for 1944, in February 1948; and that for 1945, in August of the same year; and before Behrens’s death on March 22, 1949, he served upon him notices of assessment and demands for payment of the taxes. At the time of his death Behrens had assets valued at…
2Cases cited13 opinions
- Burlingham v. CrouseSupreme Court of the United States · 1913
- Sowell v. Federal Reserve Bank of DallasSupreme Court of the United States · 1925
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Hiscock v. MertensSupreme Court of the United States · 1907
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Meyer v. United StatesSupreme Court of the United States · 1963
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- Petitions of the Kinsman Transit Company, as Owner and Operator of the Steamer MacGilvray Shiras, and of Midland Steamship Line, Inc., as Owner and Operator of the Steamer Michael K. Tewksbury, Their Engines, Etc., for Exoneration From or Limitation of Liability, City of Buffalo, Claimant-Respondent-Appellant, Kelley Island New York Corporation, Claimants-AppelleesCourt of Appeals for the Second Circuit · 1964
- In re Kinsman Transit Co.Court of Appeals for the Second Circuit · 1964
- The Equitable Life Assurance Society of the United States v. United StatesCourt of Appeals for the First Circuit · 1964
20 more not listed; retrieve them via the Exa API.