Legal Opinion
Neely v. United States
United States Court of Claims
Decided January 23, 1980No. 236-78PublishedCited by 5 opinions
1Opinion of the CourtBennett, Judge
Margaret A. Neely, as the personal representative of the estate of her husband, Doyle E. Neely, sues for the refund of additional estate taxes assessed by the Commissioner of Internal Revenue. The additional assessment was attributable to the inclusion by the Commissioner of the value of an annuity in decedent’s gross estate under I.R.C. § 2039. The case is before the court on cross-motions for summary judgment. We hold for defendant.
The decedent, Mr. Neely, worked for Blocker Storage & Transfer Company (Blocker) from the mid-1930’s until his retirement on January 1, 1973. Blocker is a…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Commissioner v. WheelerSupreme Court of the United States · 1945
- Fusz v. CommissionerUnited States Tax Court · 1966
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3Cited by5 opinions
- Abeid v. Comm'rUnited States Tax Court · 2004
- Seminole Thriftway, Inc. v. United StatesUnited States Court of Federal Claims · 1998
- Century Natl. Bank v. HinesOhio Court of Appeals · 2014
- Abeid v. Comm'rUnited States Tax Court · 2004
- Ismat M. Abeid v. CommissionerUnited States Tax Court · 2004