Legal Opinion
Estate of Andrews v. United States
District Court, E.D. Virginia
Decided May 10, 1994No. Civ. A. 2:92cv97PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM ORDER AND OPINION
PAYNE, District Judge.
The Estate of Virginia C. Andrews (the “Estate”) instituted this action to secure the refund of federal estate tax and interest in the amount of $947,483.87 which the Internal Revenue Service (“IRS”) assessed on the value of the name of Virginia C. Andrews (“Andrews”) who, at the time of her death on December 19, 1986, was an internationally known, best-selling author. The Estate timely filed its federal estate tax return on November 19,1987 and therewith paid federal estate taxes in the amount of $2,057,784.50. The Estate did not list…
2Cases cited9 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United StatesCourt of Appeals for the First Circuit · 1985
- Horton Homes, Inc., N.D. Horton, Jr., Jacqueline P. Horton, N.D. Horton, Sr. And Maude Horton v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
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3Cited by3 opinions
- Hinck v. United StatesUnited States Court of Federal Claims · 2005
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002