Legal Opinion
Bailey v. United States
District Court, N.D. Iowa
Decided November 16, 1998No. C97-4075-PAZPublished
1Opinion of the Court
ORDER ON MOTION FOR SUMMARY JUDGMENT
ZOSS, United States Magistrate Judge.
1. INTRODUCTION
On August 25, 1997, the plaintiffs, Theron S. Bailey and George Byron Bailey (“the Baileys”), as co-executors of the estate of Ray V. Bailey, filed a complaint against the United States of America (“government”), seeking to recover federal estate taxes which they allege were illegally and erroneously assessed and collected from them. In particular, the Baileys claim that they are entitled to a refund of $167,745.00, plus interest, representing additional estate taxes assessed by the Internal Revenue…
2Cases cited19 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Victor v. NebraskaSupreme Court of the United States · 1994
- Hartnagel v. NormanCourt of Appeals for the Eighth Circuit · 1992
- York Products, Inc. v. Central Tractor Farm & Family Center and Custom Form Manufacturing, Inc.Court of Appeals for the Federal Circuit · 1996
14 more not listed; retrieve them via the Exa API.