Legal Opinion
Brigham v. United States
District Court, D. Massachusetts
Decided November 3, 1997No. CIV.A. 96-10777-NMGPublished
1Opinion of the Court
MEMORANDUM AND ORDER
GORTON, District Judge.
This is a suit for the refund of taxes paid by Anna C. Ham with respect to her 1990 and 1991 federal income tax returns. Mrs. Ham contends that she incorrectly included in those returns certain amounts received from her husband’s estate. Pending before this Court are the parties’ cross motions for summary judgment (Docket Nos. 12 & 13).
I. Background
The following facts are undisputed. Mrs. Ham’s husband, Kendal C. Ham, died on March 12,1988. On September 9,1988, Mrs. Ham timely elected to claim her statutory share of Mr. Ham’s estate (the' “Estate”)…
2Cases cited6 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Samuel Mesnick v. General Electric CompanyCourt of Appeals for the First Circuit · 1991
- Milissa Garside v. Osco Drug, Inc.Court of Appeals for the First Circuit · 1990
- Patrick J. O'COnnOr v. Robert W. SteevesCourt of Appeals for the First Circuit · 1993
- Mott v. United StatesUnited States Court of Claims · 1972
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