Legal Opinion
First Nat. Bank & Trust Co. v. Manning
District Court, D. New Jersey
Decided September 11, 1951No. Civ. A. No. 10289PublishedCited by 1 opinion
1Opinion of the Court
FORMAN, Chief Judge.
This is a suit wherein plaintiffs as executors of the estate of William J. Wells, deceased, seek to recover the sum of $52,320.-71, plus statutory interest thereon, representing alleged overpayments assessed against and collected from plaintiffs on account of individual federal income taxes determined to be due from the decedent for the taxable period January 1, 1940 to March 22, 1940. All conditions precedent to the right to sue for recovery of the refund have been satisfied. The material facts are not in dispute and have been *893stipulated by the parties. Pursuant thereto…
2Cases cited6 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Williams Manufacturing Co. v. United Shoe MacHinery Corp.Supreme Court of the United States · 1942
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Nichols ex rel. Estate of Nichols v. United StatesUnited States Court of Claims · 1927
- United States v. ArcherCourt of Appeals for the First Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- First Nat. Bank & Trust Co. Of Montclair v. ManningCourt of Appeals for the First Circuit · 1952