[DOWNLOAD] "Hollander v. United States" by United States Court Of Appeals Second Circuit * Book PDF Kindle ePub Free
eBook details
- Title: Hollander v. United States
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 01, 1957
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
Lester Field, a citizen of the United States domiciled in the state of New York, died on November 16, 1937 leaving a will which was duly admitted to probate and of which the appellant was appointed executor.The present action seeks recovery of part of the estate tax paid many years ago. It is founded upon a retroactive tax relief measure enacted as section 607 of the Revenue Act of 1951. The amount claimed is $25,811.95, with interest from June 30, 1952, the date of filing a claim for refund. This claim was denied on October 20, 1952, and suit was brought within less than two years thereafter.