Legal Opinion
Fort Worth National Bank v. United States
District Court, N.D. Texas
Decided May 30, 1975No. Civ. A. 4-2130PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
MAHON, District Judge.
In this tax refund action tried to the Court, plaintiff as successor Independent Executor of the Estate of Mary Lard seeks the recovery of federal estate taxes paid in the amount of $337,780.00 pursuant to 28 U.S.C. § 1346.
The decedent, a Texas resident died testate on March 5, 1968. Her last will dated August 3, 1966, and two codicils to that will were duly probated. The will and codicils were admitted into evidence. The original testamentary scheme of Mary Lard as reflected in her last will included specific bequests to her sisters, a bequest in trust…
2Cases cited14 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Huffman v. HuffmanTexas Supreme Court · 1960
- Continental Casualty Company, Inc. v. Allsop Lumber Company, Inc., Allsop Lumber Company, Inc. v. Continental Casualty Company, Inc.Court of Appeals for the Eighth Circuit · 1964
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3Cited by4 opinions
- Estate of Brock v. CommissionerUnited States Tax Court · 1979
- The Fort Worth National Bank, Independent of the Estate of Mary Lard, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Estate of Proctor v. CommissionerUnited States Tax Court · 1994
- Estate of Brock v. CommissionerUnited States Tax Court · 1979