Legal Opinion
Meyer v. United States
District Court, S.D. New York
Decided October 11, 1948No. Civ. 33-254PublishedCited by 1 opinion
1Opinion of the Court
RIFKIND, District Judge.
The action was brought for the recovery of taxes erroneously assessed and collected for the taxable years 1940 and 1941. It was tried upon a stipulation of facts and the testimony of the taxpayer. The facts are:
The taxpayer is the widow of one Jonas Meyer, who died in October, 1939. At the time of his death Jonas Meyer was doing business in partnership with his son, Z. Edwin Meyer, under written articles of partnership. These articles provided that, upon the death of Jonas Meyer, the surviving partner, Z.. Edwin Meyer, should have the power to exercise one of three…
2Cases cited4 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- First Nat. Bank & Trust Co. of Tulsa v. JonesCourt of Appeals for the Tenth Circuit · 1944
- Dominion Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by1 opinion
- Meyer v. United StatesCourt of Appeals for the Second Circuit · 1949