Legal Opinion
Griffin v. United States
District Court, W.D. Texas
Decided June 2, 1998No. 5:96-cv-00760PublishedCited by 11 opinions
1Opinion of the Court
FINDINGS OF FACT and CONCLUSIONS OF LAW
SPARKS, District Judge.
This is a tax refund case. The plaintiffs are claiming a refund of gift taxes made in calendar year 1993. In order to assess the amount of refund to which the plaintiffs may be entitled, the Court must determine the extent to which the plaintiffs have used their federal unified estate and gift tax credits. This inquiry entails a valuation of gifts the plaintiffs made to a trust in October 1991. The Court held a bench trial in this case on October 21, 1997, at which the plaintiffs Gordon M. Griffin, Jr. and Katherine C. Griffin…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
- United States v. General Geophysical CompanyCourt of Appeals for the Fifth Circuit · 1961
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Knight v. CommissionerUnited States Tax Court · 2000
- Charles T. McCord, Jr. and Mary S. McCord, Donors v. CommissionerUnited States Tax Court · 2003
- Estate of Albert Strangi v. CommissionerUnited States Tax Court · 2000
- Estate of Frank D. Streightoff v. CIRCourt of Appeals for the Fifth Circuit · 2020
- Estate of Strangi v. CommissionerUnited States Tax Court · 2000
6 more not listed; retrieve them via the Exa API.