Legal Opinion
Koffman v. United States
District Court, E.D. Michigan
Decided March 14, 1961No. 2207PublishedCited by 1 opinion
1Opinion of the Court
PICARD, District Judge.
This is a suit to recover income taxes and interest paid by the plaintiff taxpayer. $23,939.16 was paid to the Director of Internal Revenue Service under protest for deficiency assessments for the calendar years 1955 and 1956.
In 1946, plaintiff taxpayer received by testamentary disposition a life estate in her deceased husband’s property under paragraph Second of the Last Will and Testament of Elmer Koffman, the terms of which are as follows:
“Second. To my beloved wife, Fannie Koffman, I give, devise and bequeath a life estate in and to all of the rest, residue and…
2Cases cited10 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- Walter A. Wood Reaping & Mowing Machine Co. v. SmithMichigan Supreme Court · 1883
- Gibson v. CranageMichigan Supreme Court · 1878
- Plano Manufacturing Co. v. EllisMichigan Supreme Court · 1888
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Old Virginia Brick Company, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966