Legal Opinion
First Victoria National Bank v. United States
District Court, S.D. Texas
Decided January 23, 1978No. Civ. A. V-77-5PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
OWEN D. COX, District Judge.
The Plaintiff, First Victoria National Bank, Independent Executor under the Will of T. J. Babb, Deceased, has filed this suit for refund of estate taxes paid under protest to the Defendant, United States of America. Plaintiff alleges that the taxes were illegally collected because the Internal Revenue Service erroneously included in the taxable estate of T. J. Babb 1142.6 acres of producer rice allotment.
The material facts of this case are undisputed. Prior to his death, T. J. Babb had, for many years, engaged in the production of rice. For the…
2Cases cited7 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- S. B. Allen v. W. Lewis DavidCourt of Appeals for the Fifth Circuit · 1964
- Niagara Mohawk Power Corp. v. United StatesUnited States Court of Claims · 1975
- George A. Hudspeth and Wife, Vona Lee Hudspeth v. United StatesCourt of Appeals for the Fifth Circuit · 1975
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3Cited by2 opinions
- First Victoria National Bank, Independent Under the Will of T. J. Babb, Deceased v. United StatesCourt of Appeals for the First Circuit · 1980
- Jeffress v. StithSupreme Court of Virginia · 1991