Legal Opinion
Bank of New York v. United States
District Court, D. New Jersey
Decided November 14, 1947No. Civ. No. 2953PublishedCited by 2 opinions
1Opinion of the Court
SMITH, District Judge.
This is a civil action for the recovery of estate taxes which the plaintiff alleges were erroneously assessed and collected. The defendant avers as an affirmative defense that the plaintiff is estopped to maintain the action. The only issue before the court at this time is that raised by this affirmative defense.
Findings of Fact
I. The decedent, Edward R. Nichols, died on September 30, 1935, a resident of Essex County, New Jersey. The last will and testament of the decedent was duly admitted to probate, and pursuant to the terms thereof the plaintiff, Bank of New York…
2Cases cited8 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- United States v. A. S. Kreider Co.Supreme Court of the United States · 1941
- Backus v. United StatesUnited States Court of Claims · 1932
- Ralston Purina Co. v. United StatesUnited States Court of Claims · 1932
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3Cited by2 opinions
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1948
- Payson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948