Legal Opinion
John E. Lane, Iii, Estate of Beverly W. Powell v. United States of America, John E. Lane, Iii, Estate of Beverly W. Powell v. United States
Court of Appeals for the Fourth Circuit
Decided April 17, 2002No. 01-2161, 01-2180PublishedCited by 26 opinions
1Opinion of the Court
Affirmed in part, reversed in part, and remanded by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge MICHAEL and Judge JACKSON joined.
OPINION
WILKINSON, Chief Judge.
John Lane, as executor of the estate of Beverly Powell, filed suit seeking a refund of federal gift taxes allegedly overpaid by Mrs. Powell for tax year 1994. The United States brought a counterclaim seeking to recover allegedly erroneous income tax refunds issued for tax years 1992 and 1993. The parties dispute whether $798,250 in payments made between 1988 and 1993 by Mrs. Powell’s late husband, Hampton…
2Cases cited14 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Gustafson v. Alloyd Co.Supreme Court of the United States · 1995
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- United States v. NeustadtSupreme Court of the United States · 1961
- Bogardus v. CommissionerSupreme Court of the United States · 1937
9 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Newport News Holdings Corp. v. Virtual City Vision, Inc.Court of Appeals for the Fourth Circuit · 2011
- United States v. Northern Trust Company, as Trustee of the Caterpillar Incorporated Master Trust and the Inland Steel Industries Pension TrustCourt of Appeals for the Seventh Circuit · 2004
- Kenneth L. Hunter v. Town of Mocksville, NCCourt of Appeals for the Fourth Circuit · 2018
- United States v. Lee Ronald StevensonCourt of Appeals for the Fourth Circuit · 2005
- Scott v. United StatesCourt of Appeals for the Fourth Circuit · 2003
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