Legal Opinion
Beat v. United States
District Court, D. Kansas
Decided August 25, 2010No. Case 08-1267-JTMPublished
1Opinion of the Court
MEMORANDUM AND ORDER
J. THOMAS MARTEN, District Judge.
This is an action by Theresa Beat as Executor of the Estate of Darrel Dean Dyche, seeking a refund on estate taxes. The case represents a continuation in the lengthy litigation between Beat and the government and centers on the contention advanced by Beat after Dyche’s death that the two were common-law husband and wife. Three motions for summary judgment are now before the court.
In the first motion (Dkt. 62), Beat seeks a determination that she was the common-law wife of Dyche, thereby entitling her to a refund based upon the marital…
2Cases cited25 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Eagan v. United StatesCourt of Appeals for the First Circuit · 1996
- Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United StatesCourt of Appeals for the Fifth Circuit · 2009
- Lucian T. Zell, II v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
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