Legal Opinion
Parker v. United States
District Court, N.D. Georgia
Decided March 14, 1995No. 1:93-cv-01900PublishedCited by 4 opinions
1Opinion of the Court
ORDER
SHOOB, Senior District Judge.
This action is before the Court on cross-motions for summary judgment. For the reasons stated below, the Court grants the Government’s motion for summary judgment and denies plaintiffs motion for summary judgment.
BACKGROUND
Decedent, Rachel Neely, died on March 18, 1988 at the age of 78. She had been confined to a wheelchair since the late 1970’s and had required full-time nursing care for several years prior to her death. About a year before she died, on March 10,1987, 1 2 decedent agreed to transfer $350,000 to Trust Company Bank to be included in an…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Charles W. Ireland and Carolyn P. Ireland v. United StatesCourt of Appeals for the Fifth Circuit · 1980
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3Cited by4 opinions
- Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Estate Rose v. Commissioner IRSCourt of Appeals for the Third Circuit · 1996
- Estate of D'Ambrosio v. CommissionerUnited States Tax Court · 1995
- Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996