Legal Opinion
Winkle v. United States
District Court, S.D. Ohio
Decided March 18, 1974No. 8521PublishedCited by 4 opinions
1Opinion of the Court
OPINION
PORTER, District Judge:
Plaintiffs and defendant have both moved for summary judgment in this action for refund of an alleged overpayment of federal estate taxes and interest paid in the amount of $41,066.68, plus interest as provided by law.
From the undisputed facts of the case it appears that on December 21, 1961, the testator and his wife entered into a contract to make a will (Exhibit “A”, attached to item 11) whereby the wife agreed to bequeath to her husband’s grandchildren the stock she received from her husband, who held the majority of stock in a family corporation. On January…
2Cases cited8 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Bolles v. Toledo Trust Co.Ohio Supreme Court · 1944
- Krumm, Exr. v. CuneoOhio Court of Appeals · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Davis v. CommissionerUnited States Tax Court · 1986
- In Re PeckUnited States Bankruptcy Court, D. Connecticut · 1993
- Gehrke v. SenkiwOhio Court of Appeals · 2016
- Estate of Davis v. CommissionerUnited States Tax Court · 1986