Legal Opinion
Mills v. United States
District Court, M.D. Georgia
Decided February 25, 1965No. Civ. 547PublishedCited by 5 opinions
1Opinion of the Court
BOOTLE, Chief Judge:
This is an action brought by the executors of the estate of J. E. Mills, deceased, to recover federal estate taxes alleged to have been erroneously and illegally collected by the Commissioner of Internal Revenue of the United States, plus Interest thereon. The controversy arises over the amount of marital deduction claimed by the estate under 26 U.S.C.A. § 2056 and the amount of marital deduction actually allowed by the Commissioner.
All pertinent facts are before the court by way of stipulations, admissions in the pleadings and exhibits. The cause being fully considered,…
2Cases cited17 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Jackson v. United StatesSupreme Court of the United States · 1964
- Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- The Citizens & Southern National Bank, as Administrator and John L. Burge, as Estate of Chester A. Burge, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Parker v. CommissionerUnited States Tax Court · 1974
- Waldrup v. United StatesDistrict Court, N.D. Mississippi · 1980
- Schroeder v. United StatesDistrict Court, W.D. Oklahoma · 1988
- Parker v. CommissionerUnited States Tax Court · 1974