Legal Opinion
Fidelity & Columbia Trust Co. v. Glenn
District Court, W.D. Kentucky
Decided July 31, 1941No. 148PublishedCited by 4 opinions
1Opinion of the Court
MILLER, District Judge.
This action was brought by the executor of the estate of Albert Ivison, deceased, to recover $1,460 with interest, being the amount which it claims was erroneously assessed and collected in Federal estate taxes against said estate. The amount in controversy was paid under protest, application for refund was made and denied, and this action followed.
Findings of Fact.
The plaintiff Fidelity and Columbia Trust Company is the duly appointed and acting executor of the estate of Albert Ivison, who died a resident of Jefferson County, Kentucky, on December 16, 1936. The…
2Cases cited15 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Holden v. StrattonSupreme Court of the United States · 1905
- Walker v. United StatesCourt of Appeals for the Eighth Circuit · 1936
- In Re WeickCourt of Appeals for the Sixth Circuit · 1924
- Commissioner of Internal Revenue v. JonesCourt of Appeals for the Sixth Circuit · 1932
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3Cited by4 opinions
- Flick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Bickers v. Shenandoah Valley National BankSupreme Court of Virginia · 1955
- Bickers v. Shenandoah Valley National BankSupreme Court of Virginia · 1955
- Flick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948