Legal Opinion

Ferman v. U.S.

Court of Appeals for the Fifth Circuit

Decided June 11, 1993No. 92-3482Published

1Opinion of the Court

United States Court of Appeals, Fifth Circuit. No. 92-3482. Bertha Paglin FERMAN, etc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. June 18, 1993. Appeals from the United States District Court for the Eastern District of Louisiana. Before KING and EMILIO M. GARZA, Circuit Judges, and HALL,* District Judge. KING, Circuit Judge: Bert ha Paglin Ferman, acting in her capacity as executrix of the estate of Jules J. Paglin, brought this action against the United States to obtain a refund of $117,362.03 in federal estate taxes, plus interest and costs. Ferman asserts that…

2Cases cited20 opinions

  1. Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
  2. Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
  3. Nichols v. CoolidgeSupreme Court of the United States · 1927
  4. Welch v. HenrySupreme Court of the United States · 1938
  5. Blodgett v. HoldenSupreme Court of the United States · 1927

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