Legal Opinion
City Bank Farmers Trust Co. v. Hoey
District Court, S.D. New York
Decided June 10, 1938PublishedCited by 6 opinions
1Opinion of the Court
PATTERSON, District Judge.
The action is one at law to recover taxes paid under the Gift Tax Act of 1932. The Act (26 U.S.C.A. § 550) imposes a tax on transfers of property by gift in the year 1932 and later years, but not on transfers by gift made on or before the enactment of the Act, June 6, 1932. The plaintiff moves for judgment on the pleadings under rule 112 of the New York Rules of Civil Practice.
The case shown by the complaint is this: Helen Hall Vail was adjudged incompetent by the New York Supreme Court in 1926 and the plaintiff was appointed committee of her property. By order of…
2Cases cited15 opinions
- Beaver v. . BeaverNew York Court of Appeals · 1889
- In Re the Accounting of Van AlstyneNew York Court of Appeals · 1913
- Vincent v. RixNew York Court of Appeals · 1928
- Harris v. . ClarkNew York Court of Appeals · 1849
- Gannon v. . McGuireNew York Court of Appeals · 1899
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3Cited by6 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Christiansen v. ChristiansenCalifornia Court of Appeal · 1967
- Archer v. Citizens Fidelity Bank & Trust CompanyCourt of Appeals of Kentucky (pre-1976) · 1963
- City Bank Farmers Trust Co. v. McGowanDistrict Court, W.D. New York · 1942
- Estate of Devlin v. CommissionerUnited States Tax Court · 1999
1 more not listed; retrieve them via the Exa API.