Legal Opinion
Estate of Louis F. Bonner, Sr. v. United States
Court of Appeals for the Fifth Circuit
Decided June 4, 1996No. 95-20895PublishedCited by 38 opinions
1Per curiam
The estate of Lords F. Bonner, Sr., Appellant (“the estate”) filed suit to recover a refund of approximately $425,000 in estate taxes assessed by and paid to the Internal Revenue Service (“IRS” or “the government”). The estate and the government filed cross motions for summary judgment based on a joint stipulation of facts, but differing interpretations of the applicable law. The district court granted summary judgment for the government, ordering that the estate was not entitled to a refund of any estate taxes paid. We reverse.
FACTS
The estate’s decedent (“Bonner”) died on .January 11, 1989.…
2Cases cited4 opinions
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Paul W. DOUGLASS, Plaintiff-Appellant, v. UNITED SERVICES AUTOMOBILE ASSOCIATION, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1995
- Estate of Wildman v. CommissionerUnited States Tax Court · 1989
3Cited by38 opinions
- Melton v. Teachers Insurance & Annuity Ass'n of AmericaCourt of Appeals for the Fifth Circuit · 1997
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- Daniel A. Spacek v. The Maritime Association, I L a Pension Plan, and Trustees of the Agreement of TrustCourt of Appeals for the Fifth Circuit · 1998
- John David Smith, of the Estate of Louis R. Smith, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Adams v. United StatesCourt of Appeals for the Fifth Circuit · 2000
33 more not listed; retrieve them via the Exa API.