Legal Opinion
Wisely v. United States
District Court, W.D. Virginia
Decided December 19, 1988No. Civ. A. No. 87-0064-CPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
MICHAEL, District Judge.
This action is before the court on the defendant’s motion for summary judgment. The plaintiff filed this action for a refund of approximately $125,000.00 in estate taxes and interest which were allegedly erroneously assessed and collected from the Estate of William H. Wisely (“the Estate”). The parties have stipulated that the only issue in dispute in this action is the Estate’s entitlement to a marital deduction, pursuant to 26 U.S.C. § 2056(b)(5), for property which was transferred into the William H. Wisely Marital Trust (“the Trust”) in accordance…
2Cases cited8 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Emily D. Leahy Guiney, of the Estate of Arthur Hamilton Leahy, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1970
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3Cited by1 opinion
- Hazel S. Wisely, of the Estate of William H. Wisely, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1990