1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 23 F.Supp.
  5. 23 F.Supp. 831 (1938)
 

CITY BANK FARMERS TRUST CO. v. HOEY

23 F.Supp. 831 (1938)

CITY BANK FARMERS TRUST CO. v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

June 10, 1938.

Attorney(s) appearing for the Case

Montgomery, Peabody, Grace & Derby, of New York City (J. Seymour Montgomery, Jr., James Lloyd Derby, and Frederic H. Poor, Jr., all of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (George B. Schoonmaker, Asst. U. S. Atty., of New York City, of counsel), for defendant.

PATTERSON, District Judge.

The action is one at law to recover taxes paid under the Gift Tax Act of 1932. The Act (26 U.S.C.A. § 550) imposes a tax on transfers of property by gift in the year 1932 and later years, but not on transfers by gift made on or before the enactment of the Act, June 6, 1932. The plaintiff moves for judgment on the pleadings under rule 112 of the New York Rules of Civil Practice.

The case shown by the complaint is this: Helen...

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