Legal Opinion
United States v. Russell
United States District Court for the District of Arkansas
Decided April 6, 1971No. KC-2953PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ARTHUR J. STANLEY, Jr., Senior District Judge.
This is an action brought by the United States to recover estate taxes which it contends are owed by the estate of one T. C. Russell. Liability is sought to be imposed on Harriett C. Russell, the wife of the decedent and the surviving joint tenant of some of the estate assets, pursuant to the provisions of 26 U.S.C.A. § 6324(a) (2). The government has abandoned its claim against the defendant in her representative capacity since the estate is insolvent. The matter is now before the court on cross motions for summary judgment,…
2Cases cited4 opinions
- Leighton v. United StatesSupreme Court of the United States · 1933
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
- United States v. FisherDistrict Court, E.D. Michigan · 1944
- United States v. PrinceDistrict Court, S.D. New York · 1954
3Cited by4 opinions
- United States v. Harriett C. Russell, of the Estate of T. C. Russell, DeceasedCourt of Appeals for the Tenth Circuit · 1972
- Hillen v. City of Many Trees (In re CVAH, Inc.)United States Bankruptcy Court, D. Idaho · 2017
- United States v. GenivivaCourt of Appeals for the Third Circuit · 1994
- United States v. GenivivaCourt of Appeals for the Third Circuit · 1994