Estate of Joseph P. Grace, Deceased, Michael P. Grace, Ii, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors v. The United States
United States Court of Claims
NICHOLS, Judge, joins the foregoing dissenting opinion. Findings of Fact 1. This case is a suit for refund of Federal estate taxes and interest thereon paid by the Estate of Joseph P. Grace, Deceased. 2. Joseph P. Grace, the decedent whose estate is here involved (hereinafter sometimes called “the decedent”), and Janet Grace were husband and wife.
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NICHOLS, Judge, joins the foregoing dissenting opinion. Findings of Fact 1. This case is a suit for refund of Federal estate taxes and interest thereon paid by the Estate of Joseph P. Grace, Deceased. 2. Joseph P. Grace, the decedent whose estate is here involved (hereinafter sometimes called “the decedent”), and Janet Grace were husband and wife. They were married in August 1908. 3. (a) The following children, born on the dates indicated, are the surviving offspring of the marriage of the decedent and Janet Grace: Joseph Peter Grace, Jr. (hereinafter sometimes called “Peter”), May 25, 1913.…
1Opinion of the Court
393 F.2d 939
ESTATE of Joseph P. GRACE, Deceased, Michael P. Grace, II, Joseph Peter Grace, Jr., and Charles MacDonald Grace, Executors et al.
v.
The UNITED STATES.
No. 400-59.
United States Court of Claims.
April 19, 1968.
William S. Downard, Dallas, Tex., attorney of record, and Edward Gossett, for plaintiffs. Henry W. Strasburger and Frank L. Skillern, Jr., Dallas, Tex., of counsel.
Philip R. Miller, Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant.
OPINION
Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, SKELTON, and NICHOLS, Judges.
2Per curiam
1
This case was referred to…
3Cases cited27 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
- Heiner v. DonnanSupreme Court of the United States · 1932
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
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