Legal Opinion
Harris v. United States
District Court, D. Nebraska
Decided March 10, 1961No. Civ. 322-LPublishedCited by 4 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
This is an action for the recovery of estate taxes alleged to have been overpaid in the amount of $18,404.61.
The pertinent facts were developed by stipulation of the parties, the testimony of witnesses and the admissions into evidence of documents and may be summarized as follows:
The decedent, George C. Evertson, died testate on November 2, 1955, and Charles E. Harris was appointed administrator with the will annexed by the Kimball County Court on April 4, 1956. The decedent entered the Kimball County Hospital at 1:45 A.M. on January 5, 1954; he was attended by Dr. A. H.…
2Cases cited7 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- Tyler v. United StatesSupreme Court of the United States · 1930
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Albin v. ParmeleNebraska Supreme Court · 1904
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Holland v. CommissionerUnited States Tax Court · 1975
- Barry v. WoodsTennessee Supreme Court · 1980
- In Matter of Estate of MavrogenisWisconsin Supreme Court · 1976
- Estate of Holland v. CommissionerUnited States Tax Court · 1975