Legal Opinion
Second National Bank v. United States
District Court, D. Connecticut
Decided March 6, 1969No. Civ. No. 9435PublishedCited by 2 opinions
1Opinion of the Court
TIMBERS, Chief Judge.
QUESTION PRESENTED
On cross-motions for entry of final judgment in this action, pursuant to 28 U.S.C. § 1346(a)(1), to recover federal estate taxes claimed to have been erroneously assessed and collected, the sole remaining question is whether a decedent’s estate may credit against its federal estate tax certain state death taxes paid with respect to property of the decedent even though the property itself was not included in the decedent’s federal gross estate for federal estate tax purposes.
The Court holds that this question must be answered in the affirmative: plaintiff…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- National Woodwork Manufacturers Ass'n v. National Labor Relations BoardSupreme Court of the United States · 1967
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- The Second National Bank of New Haven, of the Will of Frederick F. Brewster, Late of Hamden, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1970
- The Second National Bank of New Haven, of the Will of Frederick F. Brewster, Late of Hamden, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1970