Legal Opinion

Underwood v. United States

District Court, E.D. Tennessee

Decided June 13, 1967No. Civ. A. 5800PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM

ROBERT L. TAYLOR, Chief Judge.

This is an action for refund of estate taxes paid by the Executors of the Estate of Dr. Robert Boone Scott, who died on October 15, 1962. Jurisdiction is based on Title 28 U.S.C. § 1346(a) (1).

Dr. Scott was a physician who lived and operated a hospital in Lake City, Tennessee and who died leaving a holographic will, the pertinent parts of which are as follows:

“(2) All of my real-estate in Campbell County, Tennessee I will to my only daughter Gwendolyn Boone Scott and she can not sell this real estate until she is 35 (Thirty Five) years of age. If she…

2Cases cited9 opinions

Commissioner v. Estate of BoschSupreme Court of the United States · 1967
United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
First Trust Co. of St. Paul State Bank v. ReynoldsCourt of Appeals for the Eighth Circuit · 1943
City National Bank and Trust Company of Columbus, Administrator W/w/a of the Estate of Bess M. Kelly, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1963

4 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

Estate of Ahlstrom v. CommissionerUnited States Tax Court · 1969
Estate of Ahlstrom v. CommissionerUnited States Tax Court · 1969