Legal Opinion
Estate of Farish v. United States
District Court, S.D. Texas
Decided July 23, 1964No. Civ. A. 14316PublishedCited by 7 opinions
1Opinion of the Court
BREWSTER, District Judge.
Anne Francis Farish, Independent Executrix of the Estate of her deceased husband, Stephen P. Farish, Jr., has brought this action to recover federal estate taxes and interest alleged to have been erroneously assessed and collected from the estate. Jurisdiction exists under 28 U.S. ’C.A. § 1346(a) (1).
This controversy had its source in a dispute between the taxpayer and the Internal Revenue Service over the proper ■construction to be placed on certain language in each of two trust indentures providing for gifts over. Separate trusts were created by each of such…
2Cases cited28 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
23 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- C. W. Kiker, Sr. v. Harold HefnerCourt of Appeals for the Fifth Circuit · 1969
- Arrington v. United StatesUnited States Court of Federal Claims · 1995
- United States v. Estate of Stephen P. Farish, Jr., Deceased, Anne Francis Farish, IndependentCourt of Appeals for the Fifth Circuit · 1966
- Higgins v. TraugerNorth Dakota Supreme Court · 2003
- Moore v. CampbellDistrict Court, N.D. Texas · 1967
2 more not listed; retrieve them via the Exa API.