Legal Opinion
First National Bank v. United States
District Court, N.D. Alabama
Decided June 14, 1971No. Civ. A. No. 69-71PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
POINTER, District Judge.
Plaintiffs seek a recovery under 28 U.S.C. § 1346(a) (1) of estate taxes alleged to have been erroneously collected from the Estate of Brewer Dixon, deceased. The sole issue for decision is the determination of the marital deduction allowable under I.R.C. § 2056. The cause has been submitted upon the complaint, answer, provisions of the pretrial order, and detailed stipulations as to facts and documents. The court has been furnished excellent briefs by the parties.
Brewer Dixon died on May 18, 1964, survivied by his wife and by three adult sons from…
2Cases cited12 opinions
- Steele v. Steele's Adm'rSupreme Court of Alabama · 1879
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Austin v. PeppermanSupreme Court of Alabama · 1965
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3Cited by4 opinions
- Rowe v. NewmanSupreme Court of Alabama · 1972
- Davis v. DavisSupreme Court of Alabama · 1972
- Grant v. United StatesDistrict Court, M.D. Alabama · 1971
- Rowe v. NewmanSupreme Court of Alabama · 1972