Legal Opinion
Herbert A. Hill and Alfred E. Hill, Executors of the Estate of Alfred W. Hill, Deceased v. United States
Court of Appeals for the Third Circuit
Decided February 25, 1959No. 12757PublishedCited by 25 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is a suit to recover for taxes paid by the plaintiffs who are executors of the Estate of Alfred W. Hill, deceased. The district court gave judgment for the defendant, D.C.D.1958, 167 F.Supp. 96, and the plaintiffs appeal.
No factual dispute is involved; indeed, the facts were stipulated. Those necessary to present the point of this appeal may be very briefly stated. Alfred W. Hill died October 6, 1948. On January 13, 1950, the present taxpayers made a return indicating an estate tax liability in the amount of $12,532.89 and a check for this amount was enclosed with…
2Cases cited7 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
- Budd Company v. United StatesCourt of Appeals for the Third Circuit · 1957
- Busser v. United StatesCourt of Appeals for the Third Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- David F. Ertman and Jane Ertman v. United StatesCourt of Appeals for the Second Circuit · 1999
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962
- Owen A. Moran and Jean B. Moran v. United StatesCourt of Appeals for the Seventh Circuit · 1995
20 more not listed; retrieve them via the Exa API.