1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 95 F.Supp.
  5. 95 F.Supp. 232 (1951)
 

FAHNESTOCK v. UNITED STATES

No. 49243.

95 F.Supp. 232 (1951)

FAHNESTOCK et al. v. UNITED STATES.

United States Court of Claims.

February 6, 1951.

Attorney(s) appearing for the Case

John J. Costello, New York City, for plaintiffs. Rathbone, Perry, Kelley & Drye, and Messrs. Theodore Pearson and Arthur W. Siegrist, all of New York City, were on the briefs.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. Gen. Theron Lamar Caudle, for defendant. Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

MADDEN, Judge.

The plaintiffs, executors of the will of Harris Fahnestock, a resident of New York City, who died on October 11, 1939, sue for interest on a refund made to them of federal estate taxes. The question is whether or not a refund of $41,960.06 of estate taxes made to the plaintiffs by the Government was "based on the credit" which Section 813 of the Internal Revenue Code, 26 U.S.C.A. § 813, permits the taxpayer to take against federal estate taxes...

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