Legal Opinion
Lang v. United States
District Court, S.D. Iowa
Decided March 30, 1973No. 4-976-D, No. 11-331-C-1PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM
STUART, District Judge.
As the essential facts and claims in the above entitled actions are identical, the Court has considered them together although they have not been consolidated because of objections raised by counsel. A copy of this memorandum will be filed in each case.
Both cases involve claims for refund of federal estate tax paid on the proceeds from wrongful death settlements which proceeds were included as part of the estate of the deceased for estate tax purposes. The government claims these proceeds were properly includible in the decedent’s gross estate either under 26…
2Cases cited5 opinions
- Maass v. HigginsSupreme Court of the United States · 1941
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- United States v. The Merchants National Bank of Mobile, as Under the Will of Nettie F. Turner, DeceasedCourt of Appeals for the Fifth Circuit · 1958
- Waldrop v. United StatesUnited States Court of Claims · 1956
3Cited by10 opinions
- Iowa-Des Moines National Bank v. Schwerman Trucking Co.Supreme Court of Iowa · 1980
- Estate of Gamble v. CommissionerUnited States Tax Court · 1978
- Estate of Dieleman v. Department of RevenueSupreme Court of Iowa · 1974
- In Re Estate of JohnsonSupreme Court of Iowa · 1973
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
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