MILDRED COTLER TRUST v. U.S.

No. 93-CV-5106 (JG).

2 F.Supp.2d 264 (1998)

THE MILDRED COTLER TRUST, John W. Hughes and Shirley Mellon, Trustees, the Shirley Mellon Trust, John W. Hughes and Shirley Mellon, Trustees, the Justine Chelsea Brandy Trust, John W. Hughes and Shirley Mellon, Trustees, and Estate of Mildred Cotler, Shirley Mellon, Executrix, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, E.D. New York.

March 12, 1998.


Attorney(s) appearing for the Case

Zachary W. Carter, United States Attorney, Eastern District of New York by John V. Cardone, Trial Attorney, Tax Division, Washington, DC, for Defendant.

John W. Hughes, New York City, for Plaintiffs.


MEMORANDUM AND ORDER

GLEESON, District Judge.

In October 1984, the Internal Revenue Service ("IRS") mistakenly sent Mildred Cotler two refund checks totaling $172,717.94. In 1990, three years after Mildred Cotler died, the IRS filed a claim in state court against the Estate of Mildred Cotler ("the Estate") for return of the mistaken payments. The Estate paid the claim, then filed the instant action against the government to recover what it considers an ...

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