Legal Opinion
C. B. Huggins, Iv, of the Estates of Camillus B. Huggins and Augusta M. Huggins v. United States
Court of Appeals for the Sixth Circuit
Decided August 10, 1982No. 81-5611, 81-5612PublishedCited by 6 opinions
1Opinion of the Court
PHILLIPS, Senior Circuit Judge.
These consolidated appeals involve federal estate taxes collected from the executor of the estates of Camillus B. Huggins and his wife, Augusta M. Huggins, residents of Murfreesboro, Tennessee. The executor of both estates, C. B. Huggins, IV, sued for a refund of federal estate taxes he alleges to have been assessed and collected erroneously by the Internal Revenue Service.
District Judge L. Clure Morton granted summary judgment in favor of the Government in both actions. The executor appeals.
I
The principal issue on appeal is the proper construction of the will…
2Cases cited13 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Meacham v. GrahamTennessee Supreme Court · 1897
- Hoggatt v. CloptonTennessee Supreme Court · 1919
- Weiss v. Broadway National BankTennessee Supreme Court · 1959
- Malone v. PeayTennessee Supreme Court · 1928
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Comerica Bank, N.A., of the Estate of Russell v. Dancey v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- Phyllis W. Finlay, Co-Executrix, and Phil B. Whitaker, Substitute Co-Executor, of the Estate of Mary Louise Finlay v. United StatesCourt of Appeals for the Sixth Circuit · 1985
- Estate of Bevan v. CommissionerUnited States Tax Court · 1989
- Thomas L. Stack, Special Administrator of the Estate of Mary McCarthy Quinn, AKA Mary M. Quinn and Mary Francis Quinn v. United StatesCourt of Appeals for the Eighth Circuit · 1994
- Estate of Duvall v. CommissionerUnited States Tax Court · 1993
1 more not listed; retrieve them via the Exa API.