Legal Opinion
Haneke v. United States
District Court, D. Maryland
Decided September 22, 1975No. Civ. A. M-74-161PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
JAMES R. MILLER, Jr., District Judge.
This action was brought by the plaintiff, Florence A. Haneke, as the surviving spouse of August B. Haneke under 28 U.S.C. § 1346(a)(1) 1 to recover certain federal estate taxes with respect to the estate of her husband who died March 23, 1971, domiciled in Maryland. The parties have submitted the matter for the court’s determination upon the record without a trial. The record contains the pleadings, the plaintiff’s answers to defendant’s interrogatories, and the deposition of the plaintiff whose credibility has not been placed in issue by…
2Cases cited18 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- In Re the Estate of SuterNew York Court of Appeals · 1932
- Wallace v. RileyCalifornia Court of Appeal · 1937
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3Cited by3 opinions
- Hamilton v. CaplanCourt of Special Appeals of Maryland · 1987
- Florence A. Haneke v. United States of America, Florence A. Haneke v. United StatesCourt of Appeals for the Fourth Circuit · 1977
- Estate of Buchholtz v. CommissionerUnited States Tax Court · 1977