Legal Opinion
Atwell v. United States
District Court, S.D. Texas
Decided February 29, 1972No. Civ. A. 68-H-1012PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
CARL O. BUE, Jr., District Judge.
In this tax refund action which was tried to the Court, plaintiffs as executors of the estate of Charles S. Atwell seek the recovery of federal estate taxes paid in the amount of $231,476.89 pursuant to 28 U.S.C. § 1346.
The facts necessary for decision are not in dispute. The decedent, a Texas resident, died testate on October 19, 1961. All of decedent’s Louisiana property was devised to the National Society of the Daughters of the American Revolution (DAR) subject to a usufruct in his wife. The remainder, which was the bulk of his estate,…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Robinson v. CommissionerUnited States Tax Court · 1980
- Fort Worth National Bank v. United StatesDistrict Court, N.D. Texas · 1975
- Estate of Simonson v. CommissionerUnited States Tax Court · 1973
- Estate of Sumner v. CommissionerUnited States Tax Court · 1973
- ESTATE OF O'BRIEN v. COMMISSIONERUnited States Tax Court · 1978
4 more not listed; retrieve them via the Exa API.