Legal Opinion
Ray v. United States
District Court, S.D. Texas
Decided November 6, 1974No. Civ. A. 72-H-1475PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND OPINION
CARL O. BUE, Jr., District Judge.
In this action for refund of estate taxes paid by the Estate of Robert H. Ray, the defendant has counterclaimed, alleging that the estate was erroneously permitted to redeem certain Treasury Bonds at face value in payment of the estate taxes. The action is brought by Jack C. Pollard, Collette Lake Ray and Taylor Ray, the duly qualified and acting Independent Executors of the estate, and was heard- by the Court without a jury. Jurisdiction vests in this Court by virtue of 28 U.S.C. § 1346(a) (1).
The facts relevant to this controversy…
2Cases cited30 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. StapfSupreme Court of the United States · 1964
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Hilley v. HilleyTexas Supreme Court · 1961
- Gleich v. BongioTexas Supreme Court · 1937
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3Cited by7 opinions
- Tibbetts v. TibbettsSupreme Judicial Court of Maine · 1979
- Siewert v. CommissionerUnited States Tax Court · 1979
- Colletta Lake Ray v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- Huls v. HulsCourt of Appeals of Texas · 1981
- Carter v. CarterCourt of Appeals of Texas · 1987
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