Legal Opinion
Rose v. United States
Court of Appeals for the Fifth Circuit
Decided April 11, 1975No. 73-3952PublishedCited by 14 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
Catherine Myers Rose, plaintiff below, brought this tax refund suit in the district court to secure a refund of $5,265.07 in estate taxes which she paid under protest as representative of her decedent husband’s estate. The district court entered summary judgment for the Government, and Rose appeals.
The dispute centers about the necessity to include in the decedent’s gross estate the value of three life insurance policies held by the decedent as sole trustee of three trusts established by his brother for the benefit of the decedent’s children. The Commissioner maintains…
2Cases cited9 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- United States v. O'MALLEYSupreme Court of the United States · 1966
- White v. PoorSupreme Court of the United States · 1935
- Lober v. United StatesSupreme Court of the United States · 1953
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Nancy C. Terriberry, Bruce T. Terriberry and Sarasota Bank & Trust Co., on Behalf of the Estate of G. Gilson Terriberry v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of AmericaCourt of Appeals for the Eighth Circuit · 1980
- Estate of Wyly v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
- Estate of Bloch v. CommissionerUnited States Tax Court · 1982
- Estate of Charles J. Wyly, Sr., Flora E. Wyly, Independent (Charles J. Wyly, Jr. And Samuel Evans Wyly Substituted in the Place and Stead of Flora E. Wyly, Independent Deceased) v. Commissioner of Internal Revenue, Estate of Winston C. Castleberry, Deceased, Republic National Bank of Dallas, Independent Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant. Russell M. Frankel, Donald E. Woodard and Southern National Bank of Houston, as Independent Co-Executors of the Estate of Jules R. Frankel, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1980
9 more not listed; retrieve them via the Exa API.