Legal Opinion
Estate of Haverlah v. United States
District Court, E.D. Texas
Decided April 26, 1971No. Civ. A. No. 5102PublishedCited by 1 opinion
1Opinion of the Court
FINDINGS OF FACT
STEGER, District Judge.
1. Plaintiff Harry L. Brown is the duly qualified and acting Executor of the Estate of Harry A. Haverlah, who died December 4, 1964, testate, while a resident of Palestine, Anderson County, Texas.
2. On or about May 18, 1967, plaintiff filed an estate tax return for the Estate of Harry A. Haverlah with the District Director of Internal Revenue, Dallas, Texas.
*2443. On or about December 19, 1969, following audit of the estate tax return for the Estate of Harry A. Haverlah, a deficiency in estate tax in the amount of $122,692.78 was assessed, together with…
2Cases cited16 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
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3Cited by1 opinion
- Estate of Harry A. Haverlah, Deceased, Harry L. Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1972