Legal Opinion
Lewald v. United States
District Court, S.D. New York
Decided September 7, 1965PublishedCited by 3 opinions
1Opinion of the Court
RYAN, Chief Judge.
This is an action to recover a refund of Federal estate taxes in the amount of $15,112.15 plus interest. Jurisdiction is based upon Title 28, U.S.C. § 1346(a) (1). The refund sought consists of two items: a claimed overpayment due to an improper computation of the marital deduction, and a credit for Canadian estate taxes paid subsequent to the filing of the United States estate tax return.
Both parties cross move for summary judgment. (Rule 56 Fed.Rules Civ. Proc.) Summary Judgment is granted for Plaintiffs.
The decedent, Sidney Lewald, a resident of the State of New York,…
2Cases cited16 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In re the Construction of the Will of ShubertNew York Court of Appeals · 1962
- Wahr EstateSupreme Court of Pennsylvania · 1952
- In re the Construction of the Will of MattesNew York Surrogate's Court · 1954
- In re the Construction of the Will of MattesNew York Court of Appeals · 1955
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3Cited by3 opinions
- Estate of Wycoff v. CommissionerUnited States Tax Court · 1973
- In re the Estate of MescallNew York Surrogate's Court · 1967
- Estate of Wycoff v. CommissionerUnited States Tax Court · 1973