Legal Opinion
Old Kent Bank and Trust Company v. United States
District Court, W.D. Michigan
Decided November 4, 1968No. Civ. A. 5634, 5635PublishedCited by 17 opinions
1Opinion of the Court
OPINION
FOX, District Judge.
These actions are for recovery of Federal Estate Taxes alleged to have been erroneously, illegally, and improperly assessed and collected from the plaintiff. This court has jurisdiction under 28 U. S.C. § 1346(a) (1).
The parties have agreed to submit the cases for decision on the following stipulated facts.
Plaintiff is a banking corporation which is the duly appointed and acting Executor of the Estate of Frank T. Goodwin and the Estate of Mrs. Mildred S. Goodwin, his wife. Mr. Goodwin was born in 1909 and Mrs. Goodwin in 1912. The couple died together in a plane…
2Cases cited17 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Estate of Gloria A. Lion, Deceased, Morton E. Rome and George L. Clarke, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
- Estate of Harriet H. Chown, Deceased, Howard B. Somer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Estate of Lion v. CommissionerUnited States Tax Court · 1969
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Estate of Nathalie Meltzer, Deceased, Louis A. Zuckerman and David M. Osnos, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
12 more not listed; retrieve them via the Exa API.