Legal Opinion
Rickey v. United States
District Court, W.D. Louisiana
Decided November 16, 1976No. Civ. A. 74-574, 74-575 and 74-632PublishedCited by 7 opinions
1Opinion of the Court
NAUMAN S. SCOTT, Chief Judge.
We have jurisdiction under 28 U.S.C. § 1346(a)(1) of these three consolidated cases for recovery of Internal Revenue taxes.
Two basic factual situations gave rise to the issues in these three consolidated tax refund cases. The first situation occurred in 1967 and relates to issues in all three cases.
In May of 1967 Horace B. Rickey, Sr. died, naming as universal legatees his three surviving children, Horace B. Rickey, Jr., a son by a first marriage, and Elizabeth Ann Rickey and Robert Harper Rickey, children by a second marriage. Flora Womach Rickey, the surviving…
2Cases cited15 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. DavisSupreme Court of the United States · 1970
- Cary v. CommissionerUnited States Tax Court · 1963
- Robin Haft Trust v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1975
- Niedermeyer v. CommissionerUnited States Tax Court · 1974
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Metzger Trust v. CommissionerUnited States Tax Court · 1981
- In Re Succession of MooreLouisiana Court of Appeal · 1998
- Roebling v. CommissionerUnited States Tax Court · 1981
- Johnson Trust v. CommissionerUnited States Tax Court · 1979
- Johnson Trust v. CommissionerUnited States Tax Court · 1979
2 more not listed; retrieve them via the Exa API.