Legal Opinion
Attix v. Robinson
District Court, D. Montana
Decided October 24, 1957No. Civ. 61PublishedCited by 4 opinions
1Opinion of the Court
JAMESON, District Judge.
This is an action for recovery of federal estate taxes paid by Ruth Jane Attix, executrix of the estate of Fred F. Attix, deceased, to the District Director of Internal Revenue for the District of Montana. The facts, which have been stipulated, may be summarized as follows :
The decedent, Fred F. Attix, executed his last will and testament November 7, 1947. He died on February 9, 1948, and his will was duly admitted to probate in the District Court of Fergus County, Montana. The plaintiff is the executrix of the estate and widow of decedent.
Under the will of decedent a…
2Cases cited17 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
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3Cited by4 opinions
- Department of Revenue v. Puget Sound Power & Light Co.Montana Supreme Court · 1978
- Sagan v. Prudential Insurance Co. of AmericaMontana Supreme Court · 1993
- State v. PerwinSupreme Court of New Jersey · 1975
- Sagan v. Prudential InsuranceMontana Supreme Court · 1993