Legal Opinion
Estate of Collings v. United States
District Court, W.D. Kentucky
Decided July 14, 1955No. Civ. A. No. 2662PublishedCited by 4 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
This action was filed September 3, 1953, by plaintiffs to recover $10,140.03 in tax, allegedly erroneously assessed and collected from the estate of Ben H. Collings and paid to the Collector of Internal Revenue for Kentucky April 7, 1952, and the further sum of $2,623.04 paid to the Collector May 21, 1952, as interest.
The decedent taxpayer, Ben H. Col-lings died April 3, 1951, and the year in question is the fiscal year ended September 30, 1947. The assessment of the delinquent tax was made by the Commissioner.
Plaintiffs paid the tax and on January 29, 1953, filed a…
2Cases cited5 opinions
- McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Fox v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Kentucky Trust Company, of the Estate of Martin L. Schmidt, Deceased v. Seldon R. Glenn, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Robert B. Gotfredson and Charlotte B. Gotfredson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Estate of Smith v. CommissionerUnited States Tax Court · 1955
3Cited by4 opinions
- Fowler v. CommissionerUnited States Tax Court · 1962
- Greer v. United StatesDistrict Court, E.D. Tennessee · 1967
- Fowler v. CommissionerUnited States Tax Court · 1962
- Jewell v. CommissionerUnited States Tax Court · 1955