Legal Opinion
Richter v. United States
District Court, D. Minnesota
Decided October 4, 1977No. 4-76 Civ. 141PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM ORDER
ALSOP, District Judge.-
This case is before the court on cross-motions for summary judgment based on stipulated facts. It is an action to obtain the refund of $18,388.59 paid to the Internal Revenue Service as a delinquency penalty and interest for failure to timely file an estate tax return.
As stipulated by the parties, the facts are that plaintiff (Richter) was the son and administrator of the estate of August H. Richter who died on,May 23, 1971. Shortly after August Richter’s death, the plaintiff engaged the services of a law firm to handle the legal affairs of the estate.…
2Cases cited9 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Daley v. United StatesDistrict Court, D. North Dakota · 1979
- Armstrong's, Inc. v. Iowa Department of RevenueSupreme Court of Iowa · 1982
- Twin City Const. Co. of Fargo v. United StatesDistrict Court, D. North Dakota · 1981
4 more not listed; retrieve them via the Exa API.