Legal Opinion
Keith v. Johnson
Court of Appeals for the Second Circuit
Decided November 21, 1924No. 69PublishedCited by 3 opinions
1Opinion of the Court
LEARNED HAND, District Judge.
The action is to recover from the collector of taxes the amount of a tax paid under protest. The defendant demurred to the complaint. The District Judge overruled the demurrer and gave judgment for the plaintiff. The case was thus:
The defendant died on March 24, 1917, and the plaintiff, his administratrix, filed an income tax return for the period of her administration in that year, from March 26th to December 31st, deducting the inheritance tax paid to the state of New York, which extinguished the whole income. The deduction was disallowed, and the plaintiff was…
2Cases cited8 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- United States v. PerkinsSupreme Court of the United States · 1896
- American Bank & Trust Co. v. Federal Reserve Bank of AtlantaSupreme Court of the United States · 1921
- United States v. WoodwardSupreme Court of the United States · 1921
- Merchants' Nat. Bank of Richmond v. RichmondSupreme Court of the United States · 1921
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3Cited by3 opinions
- Farmers' Loan & Trust Co. v. United StatesDistrict Court, S.D. New York · 1925
- United States v. AyerDistrict Court, D. Massachusetts · 1925
- Jackson v. PriceDistrict Court, E.D. New York · 1934