Legal Opinion

Winford v. United States

District Court, W.D. Louisiana

Decided August 24, 2012No. 2:12 CV 322PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM RULING

PATRICIA MINALDI, District Judge.

Before the court is a Motion to Dismiss [Doc. 5], filed by the defendant, the United States of America. The Motion is opposed by the plaintiff, Laura Harris Winford [Doc. 9]. The United States filed a Reply to Winford’s Memorandum in Opposition [Doc. 10]. For the reasons stated herein, the motion will be DENIED.

BACKGROUND

Winford is one of three executors of the Estate of Laura McEldowney Bishop, who died on October 29, 2002.1 Under the Internal Revenue Code, the Estate’s deadline to file an estate tax return was originally set to expire nine…

2Cases cited15 opinions

  1. Lawrence H. Ramming v. United States of America, John Thomas Cloud v. United StatesCourt of Appeals for the Fifth Circuit · 2001
  2. John D. Williamson, Plaintiffs-Appellants-Cross v. Gordon G. Tucker, Defendants-Appellees-CrossCourt of Appeals for the Fifth Circuit · 1981
  3. Home Builders Ass'n of Mississippi, Inc. v. City of MadisonCourt of Appeals for the Fifth Circuit · 1998
  4. United States v. DalmSupreme Court of the United States · 1990
  5. Rosenman v. United StatesSupreme Court of the United States · 1945

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3Cited by1 opinion

  1. Winford v. United StatesDistrict Court, W.D. Louisiana · 2013

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