Legal Opinion
Estate of Powell v. United States
District Court, W.D. Virginia
Decided July 30, 2001No. 6:00CV0004Published
1Opinion of the Court
MEMORANDUM OPINION
MOON, District Judge.
The plaintiff, John E. Lane, as executor of the estate of Beverly W. Powell, commenced this action by filing a complaint in this Court seeking, inter alia, a refund of federal gift taxes allegedly overpaid by the late Mrs. Powell for the 1994 tax year, in the amount of $136,920 plus interest. In addition, the United States has set forth a counterclaim though which it seeks to recover allegedly erroneous income tax refunds issued for the 1992 and 1993 tax years. This dispute centers around $798,250.00 in payments made between 1988 and 1993 from Mrs.…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Phoenix Mutual Life Insurance Company v. William Jackson Adams, Iv, Rosita L. AdamsCourt of Appeals for the Fourth Circuit · 1994
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- United States v. Northern Trust Co.District Court, N.D. Illinois · 2000