Legal Opinion
Singer v. Shaughnessy, Collector of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 14, 1952No. 22319_1PublishedCited by 19 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The plaintiff, as executrix of the estate of her husband, L. W. Singer, who died on August 21, 1944, filed an estate tax return and paid the tax computed thereon. Thereafter, she filed a timely claim for the refund of part of the tax so paid. Upon audit of the return a deficiency was determined which was paid by the executrix who also filed a timely claim for the refund of that. Both claims were denied and she brought this suit against the collector to recover what she had claimed as overpayments. A jury returned a special verdict and, from a judgment entered thereon for…
2Cases cited7 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. WellsSupreme Court of the United States · 1931
- Fernandez v. WienerSupreme Court of the United States · 1946
- Weizer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Ruddy v. New York Central Railroad CompanyDistrict Court, N.D. New York · 1954
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- McNeill v. CommissionerUnited States Tax Court · 1957
- Hall v. WheelerDistrict Court, D. Maine · 1959
14 more not listed; retrieve them via the Exa API.