Legal Opinion
Estate of Elkins v. United States
District Court, S.D. Texas
Decided September 25, 1978No. Civ. A. No. 76-H-611PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND FINDINGS OF FACT
COWAN, District Judge.
James A. Elkins (hereinafter “Elkins, Sr.”) was one of the founders of the banking complex which is now First City Ban-corporation. Elkins, Sr. is also the founder of a law firm which is now known as Vinson & Elkins.
Elkins, Sr., died May 7, 1972, leaving a substantial estate. Mrs. James A. Elkins died September 28, 1969. The estates of Mr. and Mrs. Elkins have paid a total of $1,515,834.95 in federal estate taxes.
The issue in this case is whether or not the estates of Mr. and Mrs. Elkins are entitled to deductions for claims against…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- United States v. StapfSupreme Court of the United States · 1964
- Clark v. CommissionerUnited States Tax Court · 1952
- Tulia Feedlot, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
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3Cited by1 opinion
- Hunt v. CommissionerUnited States Tax Court · 1989