Legal Opinion
First National Bank of Topeka, Kan. v. United States
District Court, D. Kansas
Decided August 20, 1964No. T-3327PublishedCited by 16 opinions
1Opinion of the Court
TEMPLAR, District Judge.
This is an action to recover estate taxes paid under protest by plaintiff. The Commissioner of Internal Revenue assessed the Estate of Robert Lee Graham, Deceased, in the amount of $72,-496.47 plus interest of $14,232.14 for a total amount of $86,728.61. The amount of the assessment of the Commissioner results from a disallowance of various items as follows:(1) Disallowance to the marital deduction in the amount of $116,584.45 to the widow of Robert Lee Graham because(a) An amount paid by the widow of Robert Lee Graham in settlement of litigation with the minor…
2Cases cited22 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. StapfSupreme Court of the United States · 1964
- Jackson v. United StatesSupreme Court of the United States · 1964
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
17 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re Estate of GowlingIllinois Supreme Court · 1980
- Matter of Estate of BovairdSupreme Court of Oklahoma · 1982
- Estate of James A. Whipple, Deceased, Mildred G. Whipple v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Spurrier v. First National Bank of WichitaSupreme Court of Kansas · 1971
- Jackson v. JacksonSupreme Court of Kansas · 1975
11 more not listed; retrieve them via the Exa API.