Legal Opinion
Hansen-Sturm v. United States
District Court, S.D. New York
Decided January 11, 1962PublishedCited by 4 opinions
1Opinion of the Court
METZNER, District Judge.
This is an action by the executrices of taxpayer’s estate to recover an overpayment of taxes. The government has moved for summary judgment.
The taxpayer remitted estimated tax for the year 1953, in the sum of $49,019.-82, as follows: March 1953 — $9,203.97; June 1953 — $27,611.89; September 1953 • —$9,203.96. Taxpayer filed her income tax return for 1953 on January 18, 1954?. and showed thereon a tax of $39,536.68.-$2,514.68 had been withheld from her income during the taxable year, and she' only claimed payments of estimated tax of $27,611.91. These two figures total…
2Cases cited9 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Kavanagh v. NobleSupreme Court of the United States · 1948
- Daube v. United StatesSupreme Court of the United States · 1933
- Herbert A. Hill and Alfred E. Hill, Executors of the Estate of Alfred W. Hill, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1959
- Babetta Schmidt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
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3Cited by4 opinions
- CHEMICAL BANK NEW YORK TRUST COMPANY v. United StatesDistrict Court, S.D. New York · 1967
- Acker v. United StatesDistrict Court, N.D. Ohio · 1981
- Estate of Bender v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1987
- Estate of Edward P. Bender, Martha A. Bender v. Commissioner of Internal Revenue. Appeal of Estate of Edward P. Bender, Martha A. Bender, Estate of Edward P. Bender, Martha A. Bender v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1987