Legal Opinion
Russell v. United States
District Court, N.D. Illinois
Decided August 5, 1966No. Civ. A. 64 C 1376PublishedCited by 27 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JULIUS J. HOFFMAN, District Judge.
This action is brought by the plaintiff, William E. Russell, in his capacity as the executor of the estate of Lillian L. Russell, his mother. Jurisdiction over the subject matter of the suit is created by 28 U.S.C. § 1346(a) (1), the complaint being one against the United States for the recovery of a tax erroneously collected under the internal revenue laws, in that it was allegedly in excess of the amount properly due.
The cause was tried to the court without a jury, and pursuant to Rule 52(a) of the Federal Rules of Civil Procedure,…
2Cases cited21 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. WellsSupreme Court of the United States · 1931
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Horney v. HayesIllinois Supreme Court · 1957
- Sharp v. CommissionerSupreme Court of the United States · 1938
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Estate of McMorris v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Greene v. United StatesDistrict Court, N.D. Illinois · 1978
22 more not listed; retrieve them via the Exa API.