Legal Opinion
Bradham v. United States
District Court, W.D. Arkansas
Decided July 18, 1968No. Civ. A. 1168PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
OREN HARRIS, Chief Judge.
Plaintiff Donald E. Bradham as Administrator of the Estate of E. G. Brad-ham, Deceased, brings this action to recover federal estate taxes in the sum of $71,441.02 alleged to have been erroneously assessed and collected by the United States. In filing a federal estate tax return on behalf of the estate the plaintiff claimed a marital deduction, which was disallowed by the Commissioner of Internal Revenues. The sum involved herein was assessed against the estate and paid by the plaintiff.
The facts in the case are not in dispute and are stipulated. A…
2Cases cited12 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Jackson v. United StatesSupreme Court of the United States · 1964
- Pipe v. CommissionerUnited States Tax Court · 1954
- 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
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3Cited by3 opinions
- Estate of Kennedy v. United StatesDistrict Court, D. South Carolina · 1969
- Mauldin v. United StatesDistrict Court, E.D. Arkansas · 1979
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