Legal Opinion
Rosenberg v. United States
District Court, E.D. Wisconsin
Decided September 30, 1961No. 59-C-102PublishedCited by 2 opinions
1Opinion of the Court
TEHAN, Chief Judge.
This is an action pursuant to § 1346(a) (1) Title'28 U.S.C. for refund of taxes allegedly erroneously assessed and collected. Pierce Rosenberg (hereinafter referred to as taxpayer), the executor of the Estate of Benjamin Rosenberg, deceased (hereinafter referred to as Rosenberg, or deceased), seeks to recover the sum of $17,952.65. The Commissioner has allowed credit in the amount of $389.16 for Wisconsin inheritance taxes paid, so that the final claim is in the amount of $17,563.49, with interest.
The parties have stipulated to all the facts of the case. Herein now set…
2Cases cited6 opinions
- Dimock v. CorwinDistrict Court, E.D. New York · 1937
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Commissioner of Internal Revenue v. Twogood's EstateCourt of Appeals for the Second Circuit · 1952
- Estate of Eli L. Garber, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Herrick v. United StatesDistrict Court, E.D. New York · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Wadewitz v. CommissionerUnited States Tax Court · 1963
- Wadewitz v. CommissionerUnited States Tax Court · 1963