Legal Opinion

Kent B. Diehl, Sr., Beth Koehler Diehl, Individually, Etc. v. United States

Court of Appeals for the Fifth Circuit

Decided February 18, 1971No. 29022PublishedCited by 15 opinions

1Opinion of the Court

COLEMAN, Circuit Judge:

This appeal presents three questions: (1) whether Mrs. Beth Koehler Diehl was estopped in the State of Texas from claiming to be the lawful widow of Kent B. Diehl, deceased; (2) whether her appointment as independent executrix of Diehl’s estate by the County Court of Harris County, Texas, was void; and (3) whether either she as independent executrix, or a temporary administrator subsequently appointed, could be substituted as party plaintiff in a suit originally filed by the decedent for the refund of federal income taxes allegedly due the estate from a claimed…

2Cases cited10 opinions

  1. Johnson v. MuelbergerSupreme Court of the United States · 1951
  2. Maxwell v. BugbeeSupreme Court of the United States · 1919
  3. NUDD v. Burrows, AssigneeSupreme Court of the United States · 1875
  4. Wyman v. HalsteadSupreme Court of the United States · 1884
  5. Burbank v. ErnstSupreme Court of the United States · 1914

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3Cited by15 opinions

  1. Goodman v. PolandDistrict Court, D. Maryland · 1975
  2. Mollie G. Pin v. Texaco, Inc. v. Jamey Holstein, Movant-AppellantCourt of Appeals for the Fifth Circuit · 1986
  3. Escareno v. Carl Nolte Sohne GmbH & Co.Court of Appeals for the Eleventh Circuit · 1996
  4. Alejandro Escareno v. Noltina Crucible and Refractory Corporation, Carl Nolte Sohne GmbhCourt of Appeals for the Eleventh Circuit · 1998
  5. Killough v. KilloughCourt of Civil Appeals of Alabama · 1979

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