UNITED STATES

v.

UNION TRUST CO., EXECUTOR

Citator

Cited By

• United States v. Magoon, 77 F.2d 804 (9th Cir. 1935)
  …erein begins to run from the date of payment of the final installment of the tax. Hills v. United States (Ct. Cl.) 50 F.(2d) 302; Id. (Ct. Cl.) 55 F.(2d) 1001; Union Trust Co., Executor, v. United States (C. C. A. 2) 70 F.(2d) 629, certiorari denied 293 U. S. 564, 55 S. Ct. 99, 79 L. Ed. —; see, also, United States v. Clarke, Executor (C. C. A. 3) 69 F.(2d) 748, 94 A. L. R. 975, certiorari denied 293 U. S. 564, 55 S. Ct. 75, 79 L. Ed.-. It is apparent that the language of section 3228, supra, is subject to…

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• Tait v. Safe Deposit & Tr. Co. of Baltimore, 78 F.2d 534 (4th Cir. 1935)
  …ims: Hills v. U. S., 50 F.(2d) 302; Hills v. U. S., 55 F.(2d) 1001; Hills v. U. S., 8 F. Supp. 849; Haebler v. U. S., 8 F. Supp. 855; Safe Dep. Co. v. U. S., 9 F. Supp. 606. Second Circuit: Union Trust Co. v. U. S., 70 F.(2d) 629, certiorari denied 293 U. S. 564, 55 S. Ct. 99, 79 L. Ed. -. Third circuit: United States v. Clarke, 69 F.(2d) 748, 94 A. L. R. 975, certiorari denied 293 U. S. 564, 55 S. Ct. 75, 79 L. Ed. —. Ninth Circuit: United States v. Magoon (C. C. A. Hawaii) 77 F.(2d) 804.…

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• Brewer v. Nat'l Life & Acc. Ins. Co., 119 F.2d 313 (6th Cir. 1941)
  …on this point. The taxpayer relies upon the Hills case, United States v. Clarke, 3 Cir., 69 F. 2d 748, 94 A.L.R. 975, and Union Trust Co. of Rochester v. United States, 2 Cir., 70 F. 2d 629. In the last two cases the Supreme Court denied certiorari, 293 U.S. 564, 55 S.Ct. 75, 79 L.Ed. 664; 293 U.S. 564, 55 S.Ct. 99, 79 L.Ed. 664. They all relate to estate taxes, and in the Hills case a specific differentiation was made between cases relating to estate taxes and cases relating to income taxes. As pointed ou…

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