Legal Opinion
Conway v. Glenn
Court of Appeals for the Sixth Circuit
Decided February 6, 1952No. 11363_1PublishedCited by 18 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
This is an appeal from the dismissal by the District Court of an action brought by the Administrator of the estate of Eustace R. Conway, deceased, against the Collector of Internal Revenue for the District of Kentucky to recover $29,094.68, with in terest. The amount sought to be recovered as a refund represents a deficiency assessment of federal estate taxes which has been paid to the Collector of Internal Revenue. Appellant, as administrator of decedent’s estate, filed a timely claim for refund and took all appropriate procedural steps in bringing his action.
The facts…
2Cases cited13 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Helvering v. Le GierseSupreme Court of the United States · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Hutchinson v. CommissionerUnited States Tax Court · 1953
- Bohnen v. HarrisonCourt of Appeals for the Seventh Circuit · 1952
- Moreno v. CommissionerUnited States Tax Court · 1957
- Hamilton & Main, Inc. v. CommissionerUnited States Tax Court · 1956
13 more not listed; retrieve them via the Exa API.