Legal Opinion
Meierhof v. Higgins
Court of Appeals for the Second Circuit
Decided July 24, 1942No. 276PublishedCited by 9 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The plaintiffs, as trustees under the will of Edward L. Meierhof, sued the defendant, a Collector of Internal Revenue, to recover an overpayment of the estate taxes which were assessed by the Commissioner. They were granted a recovery of $86.21 plus interest and costs because income between the dates of death and the date of optional valuation had been improperly included in the gross estate. Maass v. Higgins, 312 U. S. 443, 61 S.Ct. 631, 85 L.Ed. 940, 132 A.L.R. 1035. The plaintiffs appeal from the judgment so far as it failed to allow a recovery of taxes on…
2Cases cited5 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- Maass v. HigginsSupreme Court of the United States · 1941
- In Re the Estate of CreganNew York Court of Appeals · 1937
- United States v. FOURTH NAT. BANK IN WICHITA, KAN.Court of Appeals for the Tenth Circuit · 1936
3Cited by9 opinions
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
- Bankers Trust Co. v. HigginsCourt of Appeals for the Second Circuit · 1943
- Gardiner v. HassettDistrict Court, D. Massachusetts · 1945
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