Legal Opinion
Beverly W. Risher, as of the Last Will and Testament of Benjamin B. Risher, Deceased v. United States
Court of Appeals for the Fifth Circuit
Decided August 10, 1972No. 72-1676PublishedCited by 8 opinions
1Opinion of the Court
INGRAHAM, Circuit Judge:
This appeal involves the question whether the district court correctly determined the amount of the marital deduction allowed by the Internal Revenue Code of 1954, § 2056. 1 The Commissioner assessed a deficiency of $2,494.50 in the estate tax paid. This deficiency was paid and the estate then brought this action seeking a refund of taxes paid under protest. The Commissioner denied the refund, and his action was upheld by the district court, 339 F.Supp. 484. We affirm.
Benjamin B. Risher (decedent) died testate in Dallas County, Alabama, in May 1965. His will made…
2Cases cited15 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Tomlinson v. LefkowitzCourt of Appeals for the Fifth Circuit · 1964
- Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- United States v. Reading CompanyCourt of Appeals for the Third Circuit · 1961
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3Cited by8 opinions
- Coastal States Marketing, Inc. And Valero Energy Corporation, Cross-Appellees v. Nelson Bunker Hunt, Cross-AppellantsCourt of Appeals for the Fifth Circuit · 1983
- Margaret Hodges, Wife Of/and Wilson P. Abraham v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Pulliam v. Tallapoosa County JailCourt of Appeals for the Eleventh Circuit · 1999
- AIG Centennial Insurance Company v. J. Brian O'NeillCourt of Appeals for the Eleventh Circuit · 2015
- AIG Centennial Insurance Company v. J. Brian O'NeillCourt of Appeals for the Eleventh Circuit · 2015
3 more not listed; retrieve them via the Exa API.