Legal Opinion
United States v. National City Bank of New York
District Court, S.D. New York
Decided November 27, 1937PublishedCited by 4 opinions
1Opinion of the Court
PATTERSON, District Judge.
The suit is one in equity by the United States against National City Bank and Gertrude Vanderbilt Whitney to collect income tax. The case comes up on motion by the defendants to dismiss the amended bill for insufficiency on its face, also on counter motion by the plaintiff to strike the answers for insufficiency. The suit was commenced on March 14, 1931.
The facts shown by the amended bill are these: Cornelius Vanderbilt died in 1899. By his will he devised real estate at Fifth avenue and Fifty-Seventh street to his wife, Alice G. Vanderbilt, for life, with con…
2Cases cited6 opinions
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- United States v. UpdikeSupreme Court of the United States · 1930
- In Re the Final Accounting of KernochanNew York Court of Appeals · 1887
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Commissioner of Internal Revenue v. Roosevelt & Son Inv. FundCourt of Appeals for the Second Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Security-First Natlional Bank v. United StatesDistrict Court, S.D. California · 1960
- Patteson v. City of PeoriaAppellate Court of Illinois · 1943
- United States Freight Company and Subsidiaries v. The United StatesUnited States Court of Claims · 1970
- United States Freight Company and Subsidiaries v. The United StatesUnited States Court of Claims · 1970