Legal Opinion
West v. United States
District Court, W.D. Arkansas
Decided November 21, 1988No. Civ. No. 88-3015Published
1Opinion of the Court
MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
Introduction
Pending before the court is defendant’s motion for summary judgment. The material facts are not in dispute.
This case concerns the federal income tax liability of Sue S. Morak for the 1984 tax year. At the time of the death of Sue Morak on July 8, 1984, she owned numerous United States Series E Savings Bonds. Plaintiff, Donald J. West, was appointed the administrator of Sue Morak’s estate in December, 1984, and timely filed her federal income tax return for that year.
*696The bonds were maintained in a safe deposit box held jointly by…
2Cases cited15 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- S. Nicholas Jacobs and Dolores I. Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Peter Mamula and Dorothy R. Mamula v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
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