Legal Opinion

Reed v. United States

District Court, W.D. Kentucky

Decided January 16, 1959No. Civ. A. 3625PublishedCited by 19 opinions

1Opinion of the Court

SHELBOURNE, Chief Judge.

1. Findings of Fact

1. The plaintiff, Grace P. Reed, is a citizen of the United States and resides in Jefferson County in the Western District of Kentucky. The plaintiff, The Louisville Trust Company, is a Kentucky corporation and maintains its office and principal place of business in Jefferson County in the Western District of Kentucky.

2. Grace P. Reed’s husband, William M. Reed, died on February 2, 1956, and plaintiffs qualified as co-executors of his will pursuant to an order entered by the Jefferson County, Kentucky, Court, Probate Division, on February 8, 1956.

3.…

2Cited by19 opinions

  1. Pierpont v. CommissionerUnited States Tax Court · 1960
  2. Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
  3. Poyner v. CommissionerCourt of Appeals for the Fourth Circuit · 1962
  4. Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
  5. Estate of Julius B. Cronheim, Deceased, Richard B. Cronheim, and Emily F. Cronheim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963

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