Legal Opinion
United States v. Ritter
District Court, S.D. West Virginia
Decided March 25, 1976No. Civ. A. 74-58-HNPublishedCited by 1 opinion
1Opinion of the Court
OPINION
DENNIS R. KNAPP, Chief Judge.
The Government instituted this action on May 2, 1974, praying for a judgment against defendant Wanda Lee Ritter, as administratrix of the estate of Don McClintock Ritter, Jr., 1 in the amount of $69,-777.80, which sum represents tax assessments 2 made against the administratrix and foreclosure of the government’s tax lien against the interest of the taxpayer in certain trust assets. 3 Jurisdiction of the Court is based on 26 U.S.C. §§ 7401-7403 and 28 U.S.C. §§ 1340, 1345.
Taxpayer, a resident of Broward County, Florida, died intestate on October 29, 1966,…
2Cases cited13 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Doctor v. . HughesNew York Court of Appeals · 1919
- Whittemore v. Equitable Trust Co.New York Court of Appeals · 1929
- Allison v. Allison's ExecutorsSupreme Court of Virginia · 1903
- Berlenbach v. Chemical Bank and Trust CompanyNew York Court of Appeals · 1932
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3Cited by1 opinion
- Vencill v. Continental Casualty Co.District Court, S.D. West Virginia · 1977