Legal Opinion
United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, Deceased
Court of Appeals for the Fifth Circuit
Decided May 17, 1963No. 19712_1PublishedCited by 31 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellee, in her own right and as Executrix under the will of her deceased husband, recovered judgment for a federal estate tax deficiency assessment which she asserted had been illegally exacted. The United States has appealed. The facts were stipulated. Morgan Hiles, a resident of Mobile County, Alabama, died testate on February 4, 1957, survived by his widow, the appellee here, and their two minor children. The will was admitted to probate in the Probate Court of Mobile County and Mrs. Hiles qualified as Executrix. She dissented from the will and by so doing became…
2Cases cited10 opinions
- Pipe v. CommissionerUnited States Tax Court · 1954
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus SetzeCourt of Appeals for the First Circuit · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Para Pierce Aldrich v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- The First National Exchange Bank of Roanoke, and Trustee Under the Will of Josephus Daniels Pell, Deceased v. United StatesCourt of Appeals for the First Circuit · 1964
26 more not listed; retrieve them via the Exa API.