Legal Opinion
Merrill Trust Company v. United States
District Court, D. Maine
Decided October 17, 1958No. Civ. 1020PublishedCited by 4 opinions
1Opinion of the Court
GIGNOUX, District Judge.
This matter comes before the Court upon defendant’s motion to dismiss the complaint for failure to state a claim upon which relief can be granted. Rule 12, Federal Rules of Civil Procedure, 28 U.S.C.A.
The principal action was brought by complaint filed May 7, 1957, pursuant to the provisions of 28 U.S.C.A. § 1346(a) (1). It seeks recovery of $12,604.53 of federal estate tax and interest alleged to have been erroneously assessed and collected from plaintiff. The question presented is whether on the facts alleged in the complaint it must be ruled as a matter of law that…
2Cases cited22 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Helvering v. FitchSupreme Court of the United States · 1940
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
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3Cited by4 opinions
- Brodhag v. United StatesDistrict Court, S.D. West Virginia · 1970
- Canal National Bank v. United StatesDistrict Court, D. Maine · 1966
- Sachter v. United StatesDistrict Court, S.D. New York · 1970
- Booher v. United StatesDistrict Court, S.D. Ohio · 1973