Legal Opinion
Langfitt v. United States
District Court, W.D. Pennsylvania
Decided December 28, 1970No. Civ. A. No. 69-672PublishedCited by 4 opinions
1Opinion of the Court
OPINION
GOURLEY, District Judge.
This action is brought by the executor of the estate of Caroline O. Markel to recover federal estate taxes alleged to have been wrongfully collected by the Internal Revenue Service. The decedent, a resident of Pittsburgh, Pennsylvania, died testate on June 19, 1965. Plaintiff, the duly qualified executor of the estate, timely filed a federal estate tax return wherein he reported no federal estate taxes payable. Upon auditing the return, the Commissioner of the Internal Revenue Service, through his agents, disallowed a charitable deduction to which plaintiff had…
2Cases cited15 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Davison v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Girard Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
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3Cited by4 opinions
- Land O'Lakes, Inc. v. United-Buckingham Freight Lines, Inc.District Court, D. Minnesota · 1972
- Estate of Starkey v. United StatesDistrict Court, S.D. Indiana · 1999
- Zeta Beta Tau Fraternity, Inc. v. CommissionerUnited States Tax Court · 1986
- Zeta Beta Tau Fraternity, Inc. v. CommissionerUnited States Tax Court · 1986