Legal Opinion
Grant v. United States
District Court, M.D. Alabama
Decided November 30, 1971No. Civ. A. No. 3317-NPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
VARNER, District Judge.
This is a civil action seeking the recovery of estate taxes assessed by the Internal Revenue in the amount of $23,491.77. Plaintiffs are the duly appointed executors of the estate of J. A. Grant, Jr., deceased, and are residents of the Middle District of Alabama. The existence of all necessary jurisdictional facts is admitted by the parties.
By agreement by and between the parties this case is submitted upon the pleadings, a stipulation of facts and briefs. Under the stipulation of facts, *183filed herein September 2, 1971, the facts giving rise to this…
2Cases cited10 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Steele v. Steele's Adm'rSupreme Court of Alabama · 1879
- Kelly v. RichardsonSupreme Court of Alabama · 1892
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Austin v. PeppermanSupreme Court of Alabama · 1965
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3Cited by2 opinions
- Davis v. DavisSupreme Court of Alabama · 1972
- Moss v. HortonSupreme Court of Alabama · 1989