Legal Opinion
Hunter v. United States
District Court, W.D. Pennsylvania
Decided November 28, 1984No. Civ. A. 82-2756PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
ZIEGLER, District Judge.(1) This is a civil action seeking an estate tax refund in the amount of $44,138.97, plus interest. Jurisdiction is predicated on 26 U.S.C. § 7422 and 28 U.S.C. § 1346(a)(1). The parties have submitted a stipulation of facts and each has moved for summary judgment. .(2) Samuel Knox Hunter, Jr., died testate on October 17, 1978. A proper tax was paid on the undisputed portion of the estate, but not on the corpus of a' trust created for decedent under the will of his mother, Stella T. Hunter. Contending that the corpus of the trust should have been…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- Matter of Estate of BloughSupreme Court of Pennsylvania · 1977
- Scaccia v. Old Forge BoroughSupreme Court of Pennsylvania · 1953
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3Cited by3 opinions
- Estate of Norman H. Vissering, Deceased, Elizabeth L. Lafferty v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Best v. United StatesDistrict Court, D. Nebraska · 1995
- Estate of Palumbo v. United StatesDistrict Court, W.D. Pennsylvania · 2011