Legal Opinion
Jenkins v. United States
District Court, M.D. Georgia
Decided December 9, 1968No. Civ. A. No. 1275PublishedCited by 2 opinions
1Opinion of the Court
ELLIOTT, District Judge.
This is an action for the recovery of $26,962.73 in estate taxes plus interest thereon allegedly overpaid after assessment with respect to the estate of Martha 0. Jenkins. The matter is before the Court for decision based upon fully stipulated facts which are in summary form as follows:
Martha 0. Jenkins, the taxpayer or decedent, was the sister of Ada Lee Jenkins. On December 23, 1958 Ada Lee Jenkins executed a will by the terms of which she left to Martha 0. Jenkins a life estate coupled with a power of invasion or consumption over certain real and personal property…
2Cases cited10 opinions
- Foster v. FosterSupreme Court of Georgia · 1951
- Chidsey v. BrookesSupreme Court of Georgia · 1908
- Jenkins v. ShuftenSupreme Court of Georgia · 1950
- United States v. The Merchants National Bank of Mobile, as Under the Will of Nettie F. Turner, DeceasedCourt of Appeals for the Fifth Circuit · 1958
- Townsend v. United StatesDistrict Court, E.D. Texas · 1964
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3Cited by2 opinions
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Estate of Bagley v. United StatesDistrict Court, M.D. Florida · 1970