Legal Opinion
Risher v. United States
District Court, S.D. Alabama
Decided February 28, 1972No. Civ. A. 6367-70PublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER
PITTMAN, Chief Judge.
The plaintiff, Beverly W. Risher, as Executrix of the Last Will and Testament of Benjamin B. Risher, Deceased, is seeking a refund of estate taxes in the amount of $2,471.35 plus statutory interest from the United States of America.
The case is submitted on a stipulation of facts hereinafter set out. It is agreed in paragraph 9 of the stipulation that the sole question at issue is the correct computation of the material deduction under the Internal Revenue Code of 1954, Section 2056 *
FINDINGS OF FACT
(STIPULATION OF FACTS)
1. Benjamin B. Risher died in…
2Cases cited6 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- 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
- Toomer v. Van Antwerp Realty Corp.Supreme Court of Alabama · 1939
- Angelyn G. Taylor, as Administratrix of the Estate of R. P. Taylor, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Guice v. GuiceSupreme Court of Alabama · 1907
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3Cited by1 opinion
- Beverly W. Risher, as of the Last Will and Testament of Benjamin B. Risher, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1972