Legal Opinion
Patterson v. United States
District Court, N.D. Texas
Decided October 31, 1979No. Civ. A. No. 3-78-0980-GPublished
1Opinion of the Court
MEMORANDUM ORDER
PATRICK E. HIGGINBOTHAM, District Judge.
This is an action for refund of estate taxes, brought by all the beneficiaries under the will of Mary Elizabeth Patterson.1 The United States has moved for partial summary judgment as to that portion of the complaint and claim for refund dealing with the determination by the Internal Revenue Service that Mrs. Patterson possessed a general power of appointment at her death.2
Mary Elizabeth Patterson, who died in 1972, was a beneficiary under the will of her husband, J. W. Patterson, who died in 1962. The relevant portions of the will of…
2Cases cited16 opinions
- Huffman v. HuffmanTexas Supreme Court · 1960
- Darragh v. BarmoreTexas Commission of Appeals · 1922
- Dougherty v. HumphreyTexas Supreme Court · 1968
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Gilliam v. MahonTexas Commission of Appeals · 1921
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