Council v. United States
District Court, N.D. Mississippi
1Opinion of the Court
MEMORANDUM OPINION
ORMA R. SMITH, District Judge.
Plaintiff sues defendant herein for an alleged erroneous overpayment of estate taxes on the estate of Eloise Le-Grand Council. Plaintiff contends that the taxes involved were erroneously and illegally assessed and collected by defendant. Plaintiff seeks to recover the taxes with interest. The material facts are not in dispute.
The issues have been submitted to the Court for its decision on the pleadings, the facts which have been admitted as true by defendant, in response to plaintiff’s requests for admissions, briefs of the parties, and the…
2Cases cited10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Bolman v. OverallSupreme Court of Alabama · 1886
- Anding v. DavisMississippi Supreme Court · 1860
- Miller v. Bank of Holly SpringsMississippi Supreme Court · 1922
- Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
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3Cited by2 opinions
- Mary Helen Parker and Jean Parker Griffith v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Dabbs v. International Minerals & Chemical Corp.District Court, N.D. Mississippi · 1972