Legal Opinion
Smith v. United States
District Court, D. Colorado
Decided December 30, 1957No. Civ. A. 5240PublishedCited by 8 opinions
1Opinion of the Court
KNOUS, Chief Judge.
This is an action brought pursuant to 28 U.S.C.A. § 1346 (as amended by Chapter 648, § 1, 68 Stat. 589, July 30, 1954), for the refund of federal estate taxes paid by plaintiff for the estate of her deceased husband, Charles G. Smith.
The case was tried before the Court upon an agreed stipulation of facts together with attached exhibits, and brief testimony taken in Court.
Charles G. Smith, husband of plaintiff, died September 29, 1951, leaving a last will and testament dated July 30, 1948, which was admitted to probate November 26, 1951, by the County Court of the City and…
2Cases cited16 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Goldstone v. United StatesSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. Nathan's EstateCourt of Appeals for the Seventh Circuit · 1947
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sbicca v. CommissionerUnited States Tax Court · 1960
- Estate of Thomas C. Werbe, American Fletcher National Bank and Trust Company, Administrator, C.T.A. v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Horton v. CommissionerUnited States Tax Court · 1967
- Martinson v. WrightDistrict Court, D. Idaho · 1959
- Lamar v. BookwalterDistrict Court, W.D. Missouri · 1962
3 more not listed; retrieve them via the Exa API.