Legal Opinion
Colonial Trust Co. v. Kraemer
District Court, D. Connecticut
Decided December 26, 1945No. Civil Actions 1257, 1258PublishedCited by 10 opinions
1Opinion of the Court
HINCKS, District Judge.
These are actions brought under 28 U.S.C.A. § 41(5), to recover estate taxes which the plaintiff claims were erroneously and illegally assessed against the estates of Gertrude B. Whittemore and Justine B. Whittemore and paid under protest by the plaintiff as executor of those estates. Claims for refunds were rejected by the Commissioner of Internal Revenue. It was agreed that the two cases should be tried together, and a separate judgment entered in each.
Findings of Fact
1. Gertrude B. Whittemore died on April 8, 1941, and Justine B. Whittemore died on October 5, 1940.
2.…
2Cases cited34 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
29 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1960
- Bassett v. NeeldSupreme Court of New Jersey · 1957
- Loeb v. CommissionerUnited States Tax Court · 1957
- In Re Bessemer Trust CompanyNew Jersey Superior Court Appellate Division · 1976
- Baker v. CommissionerUnited States Tax Court · 1958
5 more not listed; retrieve them via the Exa API.