Legal Opinion
Parson v. United States
District Court, E.D. Texas
Decided January 26, 1970No. Civ. A. 1145PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
FISHER, Chief Judge.
This is an action brought by the wife as executrix of the estate of Dr. George Parson to recover federal estate taxes which the estate has paid to the government.
Dr. George Parson died by accidental drowning on December 17, 1961, while a resident of Texarkana, Texas. At the time of his death, Dr. Parson had numerous insurance policies which are the subject of this suit for refund of taxes.
The first controversy arises as to any accident insurance policy which covered loss of limbs, etc., but which also covered for loss of life of Dr. Parson. This policy…
2Cases cited7 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- United States v. StapfSupreme Court of the United States · 1964
- Mortimer Freedman, Independent Under the Last Will and Testament of Margaret Freeman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- McCurdy v. McCurdyCourt of Appeals of Texas · 1963
- McClain v. HolderCourt of Appeals of Texas · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beatrice Smither Parson, of the Will and Estate of George W. Parson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Bintliff v. United StatesDistrict Court, E.D. Texas · 1971
- Estate of Wildenthal v. CommissionerUnited States Tax Court · 1970