Legal Opinion
Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United States
Court of Appeals for the Sixth Circuit
Decided July 10, 1961No. 14179PublishedCited by 42 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Chief Judge.
Appellants, as Executors of the estate of Allen P. Jackson, deceased, filed this action in the District Court to recover federal estate taxes alleged to have been erroneously and illegally collected by the United States following a refusal by the Commissioner of Internal Revenue to allow the estate a marital deduction claimed by the appellants. Their complaint was dismissed by the District Judge and this appeal followed.
The facts in the case are stipulated. The following statement is considered sufficient for the purposes of this opinion.
Allen P. Jackson…
2Cases cited12 opinions
- Pipe v. CommissionerUnited States Tax Court · 1954
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- Rensenhouse v. CommissionerUnited States Tax Court · 1956
- Estate of Proctor D. Rensenhouse, Deceased, the Michigan Trust Company, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Sixth Circuit · 1958
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
- Estate of Higgins v. CommissionerUnited States Tax Court · 1988
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Estate of Mackie v. CommissionerUnited States Tax Court · 1975
37 more not listed; retrieve them via the Exa API.