Legal Opinion
Hanley v. United States
United States Court of Claims
Decided November 5, 1945No. 45644PublishedCited by 37 opinions
1Opinion of the Court
WHITAKER, Judge.
Plaintiff is the administrator of the estate of William G. Potts, a resident of the State of Florida, who died on September 3, 1937. He sues (1) for interest on an overpayment of estate taxes; and (2) for refund of taxes paid on an alleged excessive assessment of estate taxes resulting from an undervaluation of the remainder interest in a trust which had been devised to Loyola University of Chicago, which was an educational institution, gifts to which are deductible in determining the net estate.
The estate tax return was due to be filed on December 3, 1938, but an extension of…
2Cases cited8 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Simpson v. United StatesSupreme Court of the United States · 1920
- Helvering v. Credit Alliance Corp.Supreme Court of the United States · 1942
- Helvering v. Sabine Transportation Co.Supreme Court of the United States · 1943
- Atlantic Oil Producing Co. v. United StatesUnited States Court of Claims · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Charles Leich and Company v. The United StatesUnited States Court of Claims · 1964
32 more not listed; retrieve them via the Exa API.