Legal Opinion
Union Nat. Bank of Pittsburgh v. Driscoll
District Court, W.D. Pennsylvania
Decided April 8, 1940No. Civ. A. 409, 410PublishedCited by 9 opinions
1Opinion of the Court
SCHOONMAKER, District Judge.
These two suits are to recover estate taxes alleged to have been overpaid by the executors of the Estate of Taylor Allderdice, deceased, who died on May 20, 1934. Part of the alleged overpayment was made to the defendant Collector in suit at Civil Action No. 409, and part to the Collector out of office at Civil Action No. 410. Therefore, two suits were necessary, one against Driscoll, Collector, and the other against the United States.
By agreement of the parties, both suits were tried together without a jury as one, and it was further agreed that the suit against…
2Cases cited14 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Brewster v. GageSupreme Court of the United States · 1930
- Hassett v. WelchSupreme Court of the United States · 1938
- Helvering v. WinmillSupreme Court of the United States · 1938
- Standard Oil Co. of NJ v. Southern Pacific Co.Supreme Court of the United States · 1925
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Moore-McCormack Lines, Inc. v. CommissionerUnited States Tax Court · 1965
- Blanchard v. United StatesDistrict Court, S.D. Iowa · 1968
- Schnorbach v. KavanaghDistrict Court, W.D. Michigan · 1951
- Wright v. ReddingDistrict Court, E.D. Pennsylvania · 1975
4 more not listed; retrieve them via the Exa API.