Legal Opinion
Crestar Bank v. Internal Revenue Service
District Court, E.D. Virginia
Decided April 26, 1999No. Civ.A. 3:98cv321PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
PAYNE, District Judge.
Plaintiffs, the Executors of the Estate of James A. Linen, IV (“the Estate”), instituted this action against the Internal Revenue Service (“IRS”) seeking a federal income tax refund in the amount of $281,-604 plus interest and costs by virtue of a claimed charitable deduction on a fiduciary income tax return which the IRS disallowed under the Internal Revenue Code (“I.R.C.”) § 642(c), 26 U.S.C. § 642(c). At the close of the bench trial in this action, the parties, at the instance of the Estate, were allowed to file post-trial briefs. Having considered…
2Cases cited8 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
- In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
- Mott v. United StatesUnited States Court of Claims · 1972
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3Cited by2 opinions
- Green v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- Green v. United StatesDistrict Court, W.D. Oklahoma · 2015