Legal Opinion
Toulmin Estate v. United States
District Court, S.D. Ohio
Decided March 19, 1971No. 3710PublishedCited by 10 opinions
1Opinion of the Court
Weinman, Chief Judge.
This is a tax refund action brought by plaintiff, estate of Harry A. Toulmin, Jr., against the defendant, United States of America, seeking a refund of $202,745.45 plus interest for estate tax allegedly wrongfully assessed and collected by the Internal Revenue Service. This amount arose from the disallowance of a charitable deduction for the present value of a testamentary trust remainder interest passing to Georgetown University Medical School of Washington, D. C, This court has jurisdiction by virtue of 28 U. S. Code, Section 1346(a) (1).
This cause is before this court…
2Cases cited11 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Old Colony Trust Co. v. SillimanMassachusetts Supreme Judicial Court · 1967
- Lamb v. LehmannOhio Supreme Court · 1924
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Froman Trust v. CommissionerUnited States Tax Court · 1972
- In Re Estate of Harry A. Toulmin, Jr. Virginia Bernthal Toulmin v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Detroit Bank & Trust Co. v. United StatesDistrict Court, E.D. Michigan · 1971
- Swetland v. CommissionerUnited States Tax Court · 1978
5 more not listed; retrieve them via the Exa API.