Legal Opinion
Hammond-Knowlton v. United States
Court of Appeals for the Second Circuit
Decided June 24, 1941No. 302PublishedCited by 70 opinions
1Opinion of the Court
FRANK, Circuit Judge.
This is an appeal from a judgment of the District Court holding that appellee was entitled to recover for the overpayment of taxes. The facts are set out in our opinion on a prior appeal, Hammond-Knowlton v. Hartford Connecticut Trust Co., 2 Cir., 89 F.2d 175 certiorari denied 302 U.S. 707, 58 S.Ct. 27, 82 L.Ed. 546, and need be only briefly restated here. Charles C. Knowlton died October 12, 1924. Appellee, his administratrix, filed a federal estate tax return the following year, showing a tax of $79,686.06, against which she claimed a credit of 25% (which was the…
2Cases cited108 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- United States v. SherwoodSupreme Court of the United States · 1941
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- Massachusetts v. MellonSupreme Court of the United States · 1923
- United States v. AtkinsonSupreme Court of the United States · 1936
103 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Dioguardi v. DurningCourt of Appeals for the Second Circuit · 1944
- Associated Industries of New York State, Inc. v. IckesCourt of Appeals for the Second Circuit · 1943
- Spector Motor Service, Inc. v. WalshCourt of Appeals for the Second Circuit · 1944
- York v. Guaranty Trust Co. of New YorkCourt of Appeals for the Second Circuit · 1944
- Helene Marceau Sidebotham v. W. L. Robison, Administrator of the Estate of Robert Sidebotham, Deceased, and Robert Sidebotham and James SidebothamCourt of Appeals for the Ninth Circuit · 1955
65 more not listed; retrieve them via the Exa API.