Legal Opinion
Sid W. Richardson Foundation v. United States
District Court, N.D. Texas
Decided March 31, 1969No. Civ. A. No. 4-349PublishedCited by 3 opinions
1Opinion of the Court
OPINION
BREWSTER, District Judge.
Sid W. Richardson Foundation brought this suit to recover a total of $769,711.48 income taxes and interest assessed against and paid by it for the fiscal years ended September 30,1960, and September 30, 1961, as the transferee of the residuary assets of the estate of Sid W. Richardson, deceased.
All prerequisites for the maintenance of this action have been met, and the Court has jurisdiction under 28 U.S. C.A. Sec. 1346(a) (1).
The following designations will be used herein: “Foundation” for Sid W. Richardson Foundation; “Estate” for estate of Sid W. Richardson,…
2Cases cited6 opinions
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
- Whitehead v. CommissionerUnited States Tax Court · 1944
- Eagan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- Estate of Esposito v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sid W. Richardson Foundation v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- El Paso National Bank v. United StatesDistrict Court, W.D. Texas · 1971
- Sid W. Richardson Foundation v. United StatesCourt of Appeals for the Fifth Circuit · 1970