Legal Opinion
Waldrup v. United States
District Court, N.D. Mississippi
Decided September 15, 1980No. GC 79-97-WK-PPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
READY, Chief Judge.
This action was instituted by Charles E. Waldrup, Executor of the Last Will and Testament of Marion T. Waldrup, Sr., deceased, against the United States of America, seeking the refund of federal estate taxes in the amount of $12,850.62, together with interest and attorney’s fees. Plaintiff has moved for summary judgment on the basis of stipulated facts, exhibits*and uncontradicted affidavits, which we hereby set forth as our findings of fact.
FACTS
On April 18, 1976, Marion T. Waldrup, Sr. died testate and was survived by his widow, Rosie Lee Waldrup, three…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
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3Cited by8 opinions
- Estate of Warren v. CommissionerCourt of Appeals for the Fifth Circuit · 1993
- Davies v. United StatesDistrict Court, D. Maine · 2000
- ESTATE OFCourt of Appeals for the Fifth Circuit · 1993
- Schroeder v. United StatesDistrict Court, W.D. Oklahoma · 1988
- Estate of Agnello v. CommissionerUnited States Tax Court · 1994
3 more not listed; retrieve them via the Exa API.