Legal Opinion

Estate of Embry v. Gray

District Court, W.D. Kentucky

Decided August 24, 1956No. Civ. A. 2970PublishedCited by 4 opinions

1Opinion of the Court

SHELBOURNE, Chief Judge. .

July 18, 1955, this action was instituted by plaintiffs for the recovery of $681.11, with interest from August 10, 1954. The case was tried to the Court without a jury March 5, 1956 and time granted counsel for the preparation and filing of briefs.

From the evidence heard, the Court makes the following—

Findings of Fact

1. Harry W. Embry suffered a stroke produced by thrombosis December 19, 1948, for which he was hospitalized from the date of the stroke to January 13, 1949. He then returned to his home and by the latter part of February 1949 he was able to return to his…

2Cases cited5 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Havey v. CommissionerUnited States Tax Court · 1949
  3. Stringham v. CommissionerUnited States Tax Court · 1949
  4. Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
  5. Dobkin v. CommissionerUnited States Tax Court · 1950

3Cited by4 opinions

  1. Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
  2. William M. Gray, District Director, Etc. v. Estate of Harry W. Embry, William M. Gray, District Director, Etc. v. William C. Embry and Lois King EmbryCourt of Appeals for the Sixth Circuit · 1957
  3. Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
  4. Gray v. Estate of EmbryCourt of Appeals for the Sixth Circuit · 1957

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