Legal Opinion
Paris v. United States
District Court, N.D. Ohio
Decided May 22, 1974No. Civ. A. C 73-422PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM, OPINION and ORDER
KRUPANSKY, District Judge.
This is an action brought by the executor of the estate of Yetta B. Weinstein to recover federal estate taxes in the amount of $6,900.00 which plaintiff alleges were overpaid pursuant to an erroneous decision of the Commissioner of Internal Revenue disallowing a claimed $25,000.00 charitable deduction from the deceased’s gross estate. Jurisdiction is conferred by 28 U.S.C. § 1346(a)(1).
All pertinent facts have been stipulated by the parties, and the matter has been submitted to the Court for its determination.
On the basis of the…
2Cases cited11 opinions
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- St. Louis Union Trust Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1932
- Levey v. SmithCourt of Appeals for the Seventh Circuit · 1939
- J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Burgess v. CommissionerUnited States Tax Court · 1979