Legal Opinion
Blanchard v. United States
District Court, S.D. Iowa
Decided November 1, 1968No. Civ. 3-642-WPublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER.
HANSON, District Judge.
This is a civil tax refund suit for the recovery of $33,081.75 paid by Florence L. Blanchard pursuant to a deficiency assessment made against her for gift tax in calendar year 1959, plus assessed interest in the amount of $6,621.79, plus statutory interest. Clyde A. Blanchard was substituted as plaintiff in his capacity as Executor of the Estate upon the death of the taxpayer, Florence L. Blanchard. Jurisdiction arises under the provisions of Title 28 U.S.C. Section 1346(a) (1).
The taxpayer timely filed with the District Director of Internal Revenue…
2Cases cited7 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
- Maytag v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Whittemore v. FitzpatrickDistrict Court, D. Connecticut · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Citizens Bank & Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Rushton v. CommissionerCourt of Appeals for the Fifth Circuit · 1974
- Wallace v. United StatesDistrict Court, D. Massachusetts · 1981
7 more not listed; retrieve them via the Exa API.