Legal Opinion
Aldrich v. United States
District Court, E.D. Louisiana
Decided July 22, 1966No. Civ. A. No. 2249PublishedCited by 3 opinions
1Opinion of the Court
WEST, District Judge:
This case is before the Court on a remand from the Fifth Circuit Court of Appeals. The facts are fully set forth in the opinion originally rendered by this Court on December 7, 1962, and reported in Aldrich v. Usry, 211 F.Supp. 330, and need not be repeated in detail here. Briefly, the case involves a claim by the taxpayer, Mrs. Para Pierce Aldrich, for the recovery of estate taxes allegedly improperly paid by her upon the death of her husband, Walter R. Aldrich. It is plaintiff’s contention that when she filed the Federal estate tax return following her husband’s death,…
2Cases cited16 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Betz v. RiviereSupreme Court of Louisiana · 1947
- Lagarde v. DabonSupreme Court of Louisiana · 1923
- Para Pierce Aldrich v. United StatesCourt of Appeals for the Fifth Circuit · 1965
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3Cited by3 opinions
- Carney v. Liberty Mutual Insurance CompanyLouisiana Court of Appeal · 1973
- City National Bank of Baton Rouge, Testamentary of the Succession of Para Pierce Aldrich v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- City National Bank of Baton Rouge, Testamentary of the Succession of Para Pierce Aldrich v. United StatesCourt of Appeals for the Fifth Circuit · 1967