HIDDEN v. DUREY


34 F.2d 174 (1929)

HIDDEN et al. v. DUREY, Collector of Internal Revenue.

District Court, N. D. New York.

April 18, 1929.


Attorney(s) appearing for the Case

Hun, Parker & Reilly, of Albany, N. Y. (William L. Woodward, of New York City, of counsel), for plaintiffs.

Oliver D. Burden, U. S. Atty., of Syracuse, N. Y. (B. Fitch Tompkins, Asst. U. S. Atty., of Syracuse, N. Y., C. M. Charest, General Counsel, Bureau of Internal Revenue, Wm. T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, and P. E. Miller, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for defendant.


COOPER, District Judge.

Plaintiffs as executors bring this action to recover $12,181.13 federal estate tax paid under protest by them for the estate of Thomas E. Hidden, deceased. A jury trial was waived. The facts are undisputed. The questions involved are questions of law.

The decedent died on September 3, 1918, at the town of Northeast, Dutchess county, N. Y., leaving a will and five codicils, which were duly probated by the Surrogate's Court of Dutchess...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases