Legal Opinion
Wachovia Bank & Trust Company v. United States
District Court, E.D. North Carolina
Decided September 21, 1964No. C-4-WS-63PublishedCited by 9 opinions
1Opinion of the Court
GORDON, District Judge.
Wachovia Bank & Trust Company, as Administrator of the estate of Luther A. Kiser, deceased, and plaintiff herein, filed this action in this court to recover federal estate taxes alleged to have been erroneously and illegally collected by the United States following a refusal by the District Director of Internal Revenue to allow the estate marital deductions claimed by the plaintiff.
The facts in this ease are stipulated. The following statement is considered sufficient for the purposes of this opinion.
Luther A. Kiser died a resident of Forsyth County, North Carolina, on…
2Cases cited12 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- 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
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Estate of Abely v. CommissionerUnited States Tax Court · 1973
- Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United StatesCourt of Appeals for the Sixth Circuit · 1971
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Mills v. United StatesDistrict Court, M.D. Georgia · 1965
4 more not listed; retrieve them via the Exa API.