Legal Opinion
Collings v. United States
District Court, W.D. Kentucky
Decided December 28, 1961No. Civ. A. No. 3932Published
1Opinion of the Court
SHELBOURNE, District Judge.
This case was filed March 1, 1960, by Bess H. Collings, executrix of the estate of her deceased husband, Ben H. Collings, against the United States of America to recover tax paid as the result of an allegedly erroneous denial of a marital deduction to the Estate of Ben H. Collings in its Federal Estate Tax return. The tax was paid as adjusted and demanded by the District Director of Internal Revenue at Louisville, Kentucky, including the additional estate tax. After the passage of the 1958 Technical Amendments Act, a claim for refund was filed on the ground that the…
2Cases cited6 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Collings v. Collings' Ex'rsCourt of Appeals of Kentucky (pre-1976) · 1953
- Boyd v. GrayDistrict Court, W.D. Kentucky · 1959
1 more not listed; retrieve them via the Exa API.