Legal Opinion
Union Trust Co. of Pittsburgh v. McCaughn
District Court, E.D. Pennsylvania
Decided August 12, 1927No. 11524PublishedCited by 13 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
This is an action brought by the executors of the will of Richard G. Park to recover the sum of $10,100, which is a portion of an additional estate tax paid under protest. The case is before the court upon an affidavit of defense in the nature of a demurrer filed by the defendant.
The first point raised by the defendant under his demurrer is that the statement of claim is insufficient, in that it does not exhibit the claim for refund which it alleges was filed and rejected, and does not allege or show that the ground upon which this action to recover the tax is…
2Cases cited9 opinions
- Lewellyn v. FrickSupreme Court of the United States · 1925
- Levy v. . LevyNew York Court of Appeals · 1865
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Frick v. LewellynDistrict Court, W.D. Pennsylvania · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
- Electric Storage Battery Co. v. McCaughnDistrict Court, E.D. Pennsylvania · 1931
- Scott v. Powell, and Four Other CasesCourt of Appeals for the D.C. Circuit · 1950
- Arizona Commercial Mining Co. v. CaseyDistrict Court, D. Massachusetts · 1929
8 more not listed; retrieve them via the Exa API.