Legal Opinion
Hiles v. United States
District Court, S.D. Alabama
Decided September 12, 1961No. Civ. A. No. 2402PublishedCited by 3 opinions
1Opinion of the Court
DANIEL HOLCOMBE THOMAS, District Judge.
Plaintiff instituted this suit under the provisions of Title 28 United States Code, Sections 1346 and 1402, to recover the sum of $4,038.42, plus interest thereon, alleged to have been erroneously assessed as an estate tax from the estate of Morgan Hiles, deceased. The controversy arises over the marital deduction claimed by plaintiff under Section 2056, Title 26 U.S.C.A., I.R.C.1954.
The facts are not in dispute, and were submitted to the Court by stipulation with supporting exhibits. The pertinent facts are as follows: Morgan Hiles, a resident of Mobile…
2Cases cited28 opinions
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- Whitehead v. BoutwellSupreme Court of Alabama · 1928
- Chavers v. MayoSupreme Court of Alabama · 1918
- Hale v. CoxSupreme Court of Alabama · 1941
23 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
- National Bank of Orange v. United StatesDistrict Court, E.D. Virginia · 1963
- First National Exchange Bank of Roanoke v. United StatesDistrict Court, W.D. Virginia · 1963