Legal Opinion
Kahn v. United States
District Court, N.D. Georgia
Decided August 31, 1972No. Civ. A. 15738, 15739PublishedCited by 3 opinions
1Opinion of the Court
OPINION
EDENFIELD, District Judge.
These consolidated cases, which were tried before the court sitting without a jury, involve a close question of federal estate tax law which has been the subject of much recent litigation. Convinced that a young married couple in excellent health facing a bright and secure future contemplated everything but the angel of death and his tax law counterpart, the court will order the Government to refund to their estate money it has erroneously collected.
The facts, both as stipulated and as found by the court, are that in 1962 Meyer Balser, an insurance broker,…
2Cases cited11 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Heiner v. DonnanSupreme Court of the United States · 1932
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
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3Cited by3 opinions
- Grover H. Hope, of the Estate of Beverly J. Hope, Deceased v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1982
- Peters v. United StatesUnited States Court of Claims · 1978
- Levine v. United StatesUnited States Court of Claims · 1986