Legal Opinion
Cox v. United States
District Court, M.D. Alabama
Decided October 10, 1968No. Civ. A. No. 2688-NPublishedCited by 2 opinions
1Opinion of the Court
ORDER
FRANK M. JOHNSON, Jr., District Judge.
This is an action seeking a refund of estate taxes. It is agreed that this Court has jurisdiction pursuant to 28 U.S.C. § 1346(a). It has been further agreed that this cause be submitted upon the pleadings and upon an agreed Stipulation of Facts. This Court has also had the benefit of supporting briefs and oral argument September 6, 1968.
The decedent, B. C. Cox, died testate on April 29, 1960, leaving a widow and two children surviving. He left an estate valued at $322,875.60, consisting of both real and personal property. The widow dissented from…
2Cases cited6 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Para Pierce Aldrich v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- In Re Green River Drainage AreaDistrict Court, D. Utah · 1956
- Robertson v. United StatesDistrict Court, N.D. Alabama · 1968
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3Cited by2 opinions
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Snodgrass v. United StatesDistrict Court, N.D. Alabama · 1968