HAMMOND-KNOWLTON, ADMINISTRATRIX,

v.

HARTFORD CONNECTICUT TRUST CO., EXECUTOR

Citator

Cited By

• Hammond-Knowlton v. United States, 121 F.2d 192 (2d Cir. 1941)
  …ment of the District Court holding that appellee was entitled to recover for the overpayment of taxes. The facts are set out in our opinion on a prior appeal, Hammond-Knowlton v. Hartford Connecticut Trust Co., 2 Cir., 89 F. 2d 175 certiorari denied 302 U.S. 707, 58 S.Ct. 27, 82 L.Ed. 546, and need be only briefly restated here. Charles C. Knowlton died October 12, 1924. Appellee, his administratrix, filed a federal [*193] estate tax return the following year, showing a tax of $79,686.06, against which she…
• Roles v. Earle, 195 F.2d 346 (9th Cir. 1952)
  …llector, and one court has held that the excessive element must be present at the actual time of payment of the money in satisfaction of the claim. See Hammond-Knowlton v. Hartford Connecticut Trust Co., 2 Cir., 89 F. 2d 175, certiorari denied 1937, 302 U.S. 707, 58 S.Ct. 27, 82 L.Ed. 546. In the instant case the payment made was not used to satisfy an obligation for taxes until long after the prior collector had left office. Under these circumstances the prior collector could not [*350] have been Hable fo…
• O'Brien Gear & Mach. Co. v. The United States, 591 F.2d 666 (Ct. Cl. 1979)
  …ra (forfeiture for fraud consisting of false vouchers in a termination claim); cf. Kamen Soap Products Co. v. McElroy, 103 U.S.App.D.C. 203, 257 F. 2d 207, 208 (1958); Globe Indemnity Co. v. [*673] United States, 84 Ct.Cl. 587, 592-94, cert. denied, 302 U.S. 707, 58 S.Ct. 26, 82 L.Ed. 546 (1937). B. The Renegotiation Proceeding Under 50 U.S.C.App. § 1218 as a Claim Subject to Forfeiture under 28 U.S.C. § 2514 The next question, one of law, is whether the instant proceeding, a judicial proceeding for the r…