Legal Opinion
Levey v. Smith
Court of Appeals for the Seventh Circuit
Decided April 12, 1939No. 6737PublishedCited by 20 opinions
1Opinion of the Court
TREANOR, Circuit Judge.
Plaintiff prosecutes this appeal from the judgment of the District Court rendered in an action to recover a claimed refund of federal estate taxes which plaintiff contends were erroneously and illegally assessed against and collected from her.
The cause was submitted to the District Court for hearing and decision upon complaint and answers thereto, and evidentiary facts as stipulated.
Louis H. Levey died testate and the plaintiff is the duly qualified executrix of his last will and testament. By appropriate language in his will decedent provided for the establishment of a…
2Cases cited4 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Brown v. CommissionerCourt of Appeals for the Third Circuit · 1931
3Cited by20 opinions
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Norris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
- First Trust Co. of St. Paul State Bank v. ReynoldsCourt of Appeals for the Eighth Circuit · 1943
- Francis M. Cox, Jr., W. Bingham Cox and Robert M. Cox, Executors Under the Will of May Bingham Cox, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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