1. Home
  2. Browse Decisions
  3. F.2d
  4. 302 F.2d
  5. 302 F.2d 516 (1962)
 

GOODNOW v. UNITED STATES

No. 264-60.

302 F.2d 516 (1962)

David GOODNOW, Thomas W. Goodnow and Lois Goodnow Jay, Executors of the Last Will and Testament of Margery S. Goodnow, Deceased, v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied July 18, 1962.

Attorney(s) appearing for the Case

Allen S. Hubbard, New York City, for the plaintiffs. John Westbrook Fager and David R. Tillinghast, New York City, were on the brief.

Earl L. Huntington, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith and Philip R. Miller, Washington, D. C., were on the brief.

JONES, Chief Judge.

This is an action brought by the executors of decedent Margery S. Goodnow for the refund of an alleged overpayment of Federal estate taxes. It is claimed that the Commissioner of Internal Revenue wrongfully included in decedent's gross estate the value of the corpus of a trust through a misapplication of section 2036 (a) (1) of the Internal Revenue Code of 1954, 26 U.S.C. (I.R.C.1954) § 2036(a) (1) (1958 Ed.) That section provides, as is pertinent...

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