Legal Opinion
Griffin v. United States
District Court, E.D. Kentucky
Decided January 30, 1967No. 1663PublishedCited by 4 opinions
1Opinion of the Court
OPINION
SWINFORD, Chief Judge.
This is an action brought by the executors of the estate of George W. Griffin, deceased, asking for a refund of the federal estate taxes in the amount of $28,-025.98 with interest.
George W. Griffin died testate on May 14, 1958. His will, duly admitted to probate, contained a bequest to the Kentucky Trust Company, Louisville, Kentucky, of $100,000 to be held in trust for his widow for life. The parts of the will involved in this action are quoted as follows. The language which the court considers pertinent in the determination of the issues presented is emphasized…
2Cases cited11 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
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Davis v. CommissionerUnited States Tax Court · 1970
- Estate of Hutchinson v. CommissionerUnited States Tax Court · 1969
- Davis v. CommissionerUnited States Tax Court · 1970
- Estate of Hutchinson v. CommissionerUnited States Tax Court · 1969