1. Home
  2. Browse Decisions
  3. U.S.
  4. 323 U.S.
  5. 323 U.S. 658 (1945)
 

ROSENMAN v. UNITED STATES

No. 207.

323 U.S. 658 (1945)

65 S.Ct. 536

89 L.Ed. 535

ROSENMAN ET AL., EXECUTORS, v. UNITED STATES.

Supreme Court of United States.

Decided January 29, 1945.

Attorney(s) appearing for the Case

Mr. Charles Angulo for petitioners.

Mr. Chester T. Lane argued the cause, and Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key, Walter J. Cummings, Jr., Miss Helen R. Carloss and Mrs. Elizabeth B. Davis were on the brief, for the United States.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

This is an action upon a claim for refund of a federal estate tax, and the specific question before us is whether the claim was asserted too late. The matter is governed by § 319 (b) of the Revenue Act of 1926, 44 Stat. 9, 84, as amended by § 810 (a) of the Revenue Act of 1932, 47 Stat. 169, 282, 26 U.S.C. § 910, reading as follows: "All claims for the refunding of the tax imposed by this title...

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