Legal Opinion
Temple v. United States
District Court, E.D. Texas
Decided March 10, 2006No. 9:03 CV 165(TH)PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HEARTFIELD, District Judge.
This is a civil action for the recovery of federal gift taxes and related interest. Plaintiff Arthur Temple (“Temple”), individually and as independent executor of the estate of his wife, Mrs Charlotte Dean (“Lottie”) Temple, alleges that the federal government, through the Internal Revenue Service (“IRS”), erroneously and wrongfully assessed and collected gift taxes from Temple and from the estate of Mrs. Lottie Temple. Specifically, Temple demands judgment in his favor in the amount of approximately $5,846,708, plus interest, and for…
2Cases cited22 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
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3Cited by1 opinion
- Smithberg v. SmithbergNorth Dakota Supreme Court · 2019