Legal Opinion
Estate of L. C. Hunt, Deceased v. United States
Court of Appeals for the Fifth Circuit
Decided November 27, 1962No. 19671_1PublishedCited by 20 opinions
1Opinion of the Court
TUTTLE, Chief Judge.
This is an appeal from a judgment of the trial court, sitting without a jury, dismissing appellant-taxpayer’s suit for refund of estate taxes on the ground that a prior suit for refund ending in a judgment for the taxpayer was res judicata of the issues involved in the present case.
The facts are not in dispute, having been fully stipulated by the parties. These facts are that the decedent died on April 22, 1953, and his wife subsequently qualified as executrix. On July 22, 1954, Form 706 (Federal Estate Tax Return) was duly filed; on April 9, 1956, the taxpayer’s estate…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Claire W. Glendening Boryan Lee Glendening Koss Alicia B. Glendening Tennent v. United StatesCourt of Appeals for the Fourth Circuit · 1989
- John F. Finley, of the Estate of Mildred B. Whitlock v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- State v. BakerAlaska Supreme Court · 1964
- John Wanamaker Philadlephia, Inc. v. United StatesUnited States Court of Claims · 1966
- Batchelor-Robjohns v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
15 more not listed; retrieve them via the Exa API.