Legal Opinion
Miller v. United States
District Court, E.D. Pennsylvania
Decided April 8, 1971No. Civ. A. 68-2046PublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER
HIGGINBOTHAM, District Judge.
Plaintiffs sue for the refund of the estate tax and interest paid in a total amount in excess of one million dollars (plus interest on both sums).
Mary Campbell Miller (hereinafter referred to as Decedent) died on or about March 30, 1961. The plaintiffs are the executors of her estate and the surviving trustee under a trust dated March 15, 1935.
On December 15, 1930, George Laurence Miller (hereinafter referred to as Miller), Decedent’s husband, was the owner of four hundred (400) shares of common stock of George Miller, Inc. (hereinafter referred…
2Cases cited6 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Lober v. United StatesSupreme Court of the United States · 1953
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Mildred E. Walter, Executors De Bonis Non of the Estate of Gertrude C. Walter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Miller TrustSupreme Court of Pennsylvania · 1944
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3Cited by3 opinions
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
- Estate of May v. CommissionerUnited States Tax Court · 1978
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974