Legal Opinion
Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United States
Court of Appeals for the Fifth Circuit
Decided July 23, 1965No. 21402_1PublishedCited by 25 opinions
1Opinion of the Court
MOORE, Circuit Judge.
This suit was brought by the executors of the Estate of Charles Loridans (the executors) to obtain a refund of $49,071.-14 paid to the United States of America (the Government) because of an asserted estate tax deficiency. Upon motion by the executors and cross-motion by the Government for summary judgment, the trial court found in favor of the Government. 228 F.Supp. 216 (N.D.Ga., 1964). The executors appeal. The facts are not in dispute.
On June 9, 1956, Charles Loridans died, a resident of Atlanta, Georgia. By will, after certain specific bequests to nieces and nephews,…
2Cases cited16 opinions
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Tinsley v. MaddoxSupreme Court of Georgia · 1933
- Lester v. TooleCourt of Appeals of Georgia · 1917
- Henderson v. First National Bank of RomeSupreme Court of Georgia · 1939
- Elizabeth P. Ballantine, as Executors of the Estate of Percy Ballantine, Deceased v. Laurie W. Tomlinson, as District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Connecticut Bank & Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1972
- Estate of Hubert v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- Estate of Horne v. CommissionerUnited States Tax Court · 1988
- Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1979
20 more not listed; retrieve them via the Exa API.