Legal Opinion
Jennings v. Smith
Court of Appeals for the Second Circuit
Decided April 14, 1947No. 116, Docket 20270PublishedCited by 55 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This is an action by the executors of the will of Oliver Gould Jennings, a resident of Connecticut whose death occurred on October 13, 1936, to recover such part of the estate tax paid by them to the defendant collector as had been illegally collected. Their right to a refund of the amount claimed is clear under Maass v. Higgins, 312 U.S. 443, 61 S.Ct. 631, 85 L.Ed. 940, 132 A.L.R. 1035, and was not disputed; but the defendant set up in defense an additional estate tax liability (greater than the alleged overpayment) based on the failure to include in the decedent’s gross…
2Cases cited17 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Maass v. HigginsSupreme Court of the United States · 1941
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1935
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3Cited by55 opinions
- Estate of Ford v. CommissionerUnited States Tax Court · 1969
- Pardee v. CommissionerUnited States Tax Court · 1967
- State Street Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1959
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
- United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
50 more not listed; retrieve them via the Exa API.