Legal Opinion

Kreher v. United States

District Court, M.D. Florida

Decided May 1, 1970No. 69-337-Civ. TPublishedCited by 2 opinions

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

WILLSON, District Judge.

In this action, which was tried by the Court without a jury, the Plaintiff, Martha D. Kreher, seeks to recover an alleged overpayment of income taxes paid on behalf of the estate of Karl Richard Kreher for the year beginning July 21, 1963, and ending June 30, 1964, in the total amount of $15,625.00, plus interest.

FINDINGS OF FACT-

1. Plaintiff’s husband, Karl Richard Kreher, died testate on July 21, 1963, a resident of Hillsborough County, Florida.

2. The deceased’s Will, dated May 25, 1948, devised all of his property to his wife,…

2Cases cited9 opinions

  1. Spreckels v. CommissionerSupreme Court of the United States · 1942
  2. Gutchess v. CommissionerUnited States Tax Court · 1966
  3. Davis v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
  4. Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
  5. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934

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3Cited by2 opinions

  1. Commerce Trust Company and Robert W. Willits, Executors of the Estate of William G. Parrott, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1971
  2. Smith v. United StatesDistrict Court, E.D. Missouri · 1970

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