Legal Opinion
Hartwick College v. United States
District Court, N.D. New York
Decided May 31, 1984No. 81-CV-281PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM-DECISION & ORDER
McCURN, District Judge.
This is an action by four residuary beneficiaries under the Last Will and Testament of Jessie S. Dewar to recover an overpayment of income taxes by the estate for the estate’s taxable year ending April 30, 1977. The residuary beneficiaries, all of which are charitable organizations, contend that the entire amount of income earned by the estate qualified for the deduction provided by section 642(c)(2) of the Internal Revenue Code, 26 U.S.C. § 642(c)(2), which states, in pertinent part:
§ 642. Special rules for credits and deductions.(c)…
2Cases cited8 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- United States v. MendozaSupreme Court of the United States · 1984
- Lyons v. Westinghouse Electric Corp.Court of Appeals for the Second Circuit · 1955
- Ina Frankel Abramson, Irving Hellman and Beatrice Hellman v. Pennwood Investment Corp., and Edward Nathan, Intervenor-AppellantCourt of Appeals for the Second Circuit · 1968
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3Cited by4 opinions
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986
- Hartwick College v. United StatesDistrict Court, N.D. New York · 1985
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986
- Tankovits v. GlessnerWest Virginia Supreme Court · 2002