Legal Opinion
Mosher v. United States
District Court, D. Connecticut
Decided March 12, 1975No. Civ. B-872PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF DECISION
ZAMPANO, District Judge.
The executor of the will of Edith Bryant Reid instituted this suit to recover federal estate taxes in the amount of $4,443.08, plus interest, alleged to have been erroneously assessed and collected against the estate. The facts are not in dispute and both parties move for summary judgment pursuant to Rule 56(c), F.R.Civ.P.
Edith Bryant Reid, a resident of Riverside, Connecticut, died on August 24, 1968. By will dated April 26, 1965, she made numerous bequests, including several to charities, and specifically directed that all taxes be paid out of…
2Cases cited13 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In re the Estate of PepperNew York Court of Appeals · 1954
- Starr v. WatrousSupreme Court of Connecticut · 1933
- New York Trust Co. v. DoubledaySupreme Court of Connecticut · 1956
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3Cited by1 opinion
- Landmark Trust Co. v. AitkenAppellate Court of Illinois · 1992