Legal Opinion
Cleveland v. Higgins
District Court, S.D. New York
Decided May 1, 1943PublishedCited by 5 opinions
1Opinion of the Court
LEIBELL, District Judge.
The defendant has moved the Court for an order dismissing the plaintiffs’ complaint for failure to state a claim upon which relief can be granted. The present action is brought by the plaintiffs as executors for the recovery of an alleged overpayment of the Federal Estate Tax on the estate of the late, Alfred W. Erickson.
In substance, the complaint contains the following allegations.
Alfred W. Erickson, a resident of the Borough of Manhattan, New York City, died on or about November 2, 1936, and his last will and testament was thereafter admitted to probate in the New…
2Cases cited13 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. MoserSupreme Court of the United States · 1924
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- Magruder v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1947
- Buscaglia v. de ContribucionesSupreme Court of Puerto Rico · 1951
- Safe Deposit & Trust Co. of Baltimore v. MagruderDistrict Court, D. Maryland · 1946
- Buscaglia v. Tax CourtSupreme Court of Puerto Rico · 1951