Legal Opinion
Estate of Oldham v. Campbell
District Court, N.D. Texas
Decided March 29, 1963No. Civ. No. 2083PublishedCited by 1 opinion
1Opinion of the Court
BREWSTER, District Judge.
This suit is brought by the heirs at law of Ida Mae Oldham, deceased, seeking a refund and recovery of federal estate taxes, together with interest, claimed by them to have been erroneously assessed and collected.
The heirs are prosecuting this action because the assessment was paid out of their respective shares of the estate received by them under the settlement of the contest of Ida Mae Oldham’s will, and because the estate has been closed since such payment. The total principal amount here claimed in the complaint is $18,130.80.
This litigation had its origin in a…
2Cases cited9 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Thompson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
- Irving Trust Company and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1955
- John v. United StatesDistrict Court, E.D. Wisconsin · 1956
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3Cited by1 opinion
- Favell v. United StatesUnited States Court of Claims · 1991