Legal Opinion
Ballard v. Helburn
District Court, W.D. Kentucky
Decided January 4, 1934No. 1206PublishedCited by 8 opinions
1Opinion of the Court
DAWSON, District Judge.
This is a suit to recover federal estate taxes, claimed to have been illegally exacted.
The plaintiff is the widow of S.' Thruston Ballard, formerly a wealthy citizen of Louisville, who died testate on January 18, 1926. By his will, his wife, the; plaintiff, was named executrix, and, with the exception of a few special bequests, she was named the sole beneficiary of the estate.
Plaintiff’s action is based upon the claim that, in arriving at the gross estate owned by her husband at the time of his death, the Commissioner erroneously valued 63J4 shares of stock in Ballard &…
2Cases cited9 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Flick's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Crosley v. CommissionerUnited States Tax Court · 1966
- Estate of Goodwyn v. CommissionerUnited States Tax Court · 1973
- Fidelity & Columbia Trust Co. v. GlennDistrict Court, W.D. Kentucky · 1941
- Industrial Trust Co. v. United StatesUnited States Court of Claims · 1935
3 more not listed; retrieve them via the Exa API.