Legal Opinion
Parrish v. Loeb
District Court, C.D. Illinois
Decided November 23, 1982No. 81-4072PublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ORDER
ROBERT D. MORGAN,. Senior District Judge.
This suit seeks to challenge the application by the District Director of Internal Revenue of the provisions of 26 U.S.C. § 6166, and attendant revenue rulings, to a state of facts which are not contested. Jurisdictional considerations are deemed to be dispositive of issues now before the court. The relevant, uncontested facts, taken from the pleadings and from the content of an affidavit filed by plaintiff, follow.
Abigail R. Parrish died in Warren County, Illinois, on June 28, 1977. Thereafter, her son, Gale L. Parrish, was appointed…
2Cases cited16 opinions
- Dugan v. RankSupreme Court of the United States · 1963
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
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3Cited by3 opinions
- Rocovich v. United StatesUnited States Court of Claims · 1989
- Girling Health Systems Inc. v. United StatesUnited States Court of Claims · 1990
- Estate of Adell v. Comm'rUnited States Tax Court · 2013