Legal Opinion
Murray v. United States
United States Court of Claims
Decided August 25, 1982No. Nos. 548-79T, 549-79T, 550-79TPublishedCited by 26 opinions
1Opinion of the CourtBennett, Judge
The court is called upon to decide three claims for the refund of federal estate and gift taxes. In No. 548-79T, plaintiffs seek the refund of federal gift taxes in the amount of $2,721,262 on behalf of the estate of Jennie R. Donaldson. In No. 549-79T, as representatives of the estate of Oliver S. Donaldson, plaintiffs petition for the recovery of federal estate taxes of $4,499,168.26 and assessed interest of $760,112.90. Finally, in No. 550-79T, again on behalf of the estate of Oliver S. Donaldson, plaintiffs seek the refund of federal gift taxes of $1,360,631. The actions were consolidated…
2Cases cited22 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Robinette v. HelveringSupreme Court of the United States · 1943
- United States v. StapfSupreme Court of the United States · 1964
17 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- McCord v. Comm'rUnited States Tax Court · 2003
- Frederick G. Krapf, Jr., and June B. Krapf v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- Estate of Armstrong v. United StatesCourt of Appeals for the Fourth Circuit · 2002
- Succession of McCord v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
- Estate of Reid v. CommissionerUnited States Tax Court · 1988
21 more not listed; retrieve them via the Exa API.