Legal Opinion
Best v. United States
District Court, D. Nebraska
Decided May 12, 1995No. 8:CV93-00313PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
SHANAHAN, District Judge.
Before the court is filing no. 25, the “Motion for Summary Judgment” filed by the plaintiff, Kathleen Best (“Best”), Personal Representative of the Estate of Alma Anderson, Deceased. Best claims a refund for federal estate taxes and interest paid pursuant to a deficiency assessment by the Internal Revenue Service (“IRS”). For the refund, Best contends that (1) Alma Anderson did not possess a testamentary general power of appointment, but, instead, held a power limited by an ascertainable standard related to the health, education, support, or…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Morgan v. CommissionerSupreme Court of the United States · 1940
- In Re Estate of WalkerNebraska Supreme Court · 1987
- Abbott v. WagnerNebraska Supreme Court · 1922
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Carlson v. Sweeney, Dabagia, Donoghue, Thorne, Janes & PagosIndiana Court of Appeals · 2007
- Estate of Sieber v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2001