Legal Opinion
National Bank of Orange v. United States
District Court, E.D. Virginia
Decided June 17, 1963No. Civ. A. 2632PublishedCited by 7 opinions
1Opinion of the Court
LEWIS, District Judge.
This is an aetion brought to recover estate taxes assessed against the plaintiff and collected by the Commissioner of Internal Revenue of the United States. The controversy arises over the marital deduction claimed under § 2056, Title 26, U.S.C.A.
The facts are not in dispute and were submitted to the Court by stipulation with supporting exhibits. They are as follows:
Arthur E. Sims died intestate on April 9, 1957. He was survived by his widow, Louise B. Sims, and three minor children, who were his sole heirs at law. The National Bank of Orange, the plaintiff herein, was…
2Cases cited6 opinions
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
- First National Exchange Bank of Roanoke v. United StatesDistrict Court, W.D. Virginia · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Wachovia Bank & Trust Company v. United StatesDistrict Court, E.D. North Carolina · 1964
- Mills v. United StatesDistrict Court, M.D. Georgia · 1965
- Estate of Kennedy v. United StatesDistrict Court, D. South Carolina · 1969
- Hamilton National Bank of Knoxville v. United StatesDistrict Court, E.D. Tennessee · 1964
2 more not listed; retrieve them via the Exa API.