Legal Opinion
Huskins v. United States
United States Court of Federal Claims
Decided March 16, 2007No. 05-1273TPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND FINAL JUDGMENT
BRADEN, Judge.
The issue in this case is whether an estate’s remittance to the Internal Revenue Service (“IRS”) was a tax payment or a tax deposit.
1. RELEVANT FACTS.1
Mr. Philip Goldstein (“Decedent”) died on September 22,1998. See PXA (Certificate of Death). The sole beneficiary of Decedent’s estate (“Estate” or “Plaintiff’) was the Philip Goldstein Revocable Trust (“Trust”). See Ex. C, Article VI (July 24, 1998 Last Will and Testament of Philip Goldstein). The beneficiaries of the Trust were Philip Gold-stein, during his life, and, after his death, six…
2Cases cited29 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. TestanSupreme Court of the United States · 1976
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
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3Cited by6 opinions
- Boensel v. United StatesUnited States Court of Federal Claims · 2011
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2010
- Faisal Ahmed v. Commissioner of IRSCourt of Appeals for the Third Circuit · 2023
- Nicholas Acoustics & Specialty Co., Inc. v. United StatesDistrict Court, S.D. Mississippi · 2010
- Winford v. United StatesDistrict Court, W.D. Louisiana · 2012
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