Legal Opinion
United States v. Rose
Court of Appeals for the Third Circuit
Decided June 18, 1965No. Nos. 15405, 15406PublishedCited by 24 opinions
1Opinion of the Court
STALEY, Circuit Judge. '
This suit for the recovery of money owed for estate taxes has been brought by the United States against Morton M. Rose and Betsy R. Wittenberg, the administrators of the estate of Morris D. Rose, in their individual capacity and against their surety, the Aetna Insurance Company.1 The defendants do not deny liability for the amount sought to be recovered2 but rely solely upon the defense of the statute of limitations applicable to proceedings in court for the *987collection of a tax.3 The defendant surety admits that if the individual defendants are liable, it is liable.…
2Cases cited16 opinions
- United States v. SummerlinSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- United States v. SillimanCourt of Appeals for the Third Circuit · 1948
- TEACHER v. KijurinaSupreme Court of Pennsylvania · 1950
- Century Distilling Co. v. Continental Distilling Co.Court of Appeals for the Third Circuit · 1939
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. One 1973 Buick Riviera Automobile, Vin 4y87u3h548756, James T. LoganCourt of Appeals for the Eighth Circuit · 1977
- Thomas S. Barrett, Sr. v. James A. BaylorCourt of Appeals for the Seventh Circuit · 1972
- United States v. Andrew GeraCourt of Appeals for the Third Circuit · 1969
- Larry Lusk v. Eastern Products Corporation, and Local Union No. 75, United Furniture Workers of America, Afl-CioCourt of Appeals for the Fourth Circuit · 1970
- Pension Benefit Guaranty Corp. v. GreeneDistrict Court, W.D. Pennsylvania · 1983
19 more not listed; retrieve them via the Exa API.