Legal Opinion
Townsend v. United States
District Court, E.D. Texas
Decided May 22, 1964No. Civ. A. 381PublishedCited by 12 opinions
1Opinion of the Court
SHEEHY, Chief Judge.
This is an action for the refund of estate taxes and interest thereon the Plaintiff alleges were illegally assessed against and collected from the estate of Maebell Musgrove, deceased. Most of the pertinent facts were stipulated by the parties in a Stipulation filed herein on April 25, 1964, or admitted by the pleadings of the parties. The pertinent facts are as hereinafter stated.
On May 18, 1959, J. W. Musgrove died. On May 24, 1959, Maebell Mus-grove, the unmarried widow of J. W. Musgrove died. All of the property owned by J. W. Musgrove and Maebell Musgrove at the time…
2Cases cited5 opinions
- Edds v. Mitchell, Admr.Texas Supreme Court · 1945
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Robert L. Phinney, District Director of Internal Revenue v. Milton Kay and Bernard Kay, as Executors of the Estate of Sarah Kay RosenmanCourt of Appeals for the Fifth Circuit · 1960
- Buckner Orphans Home v. BerryCourt of Appeals of Texas · 1960
- S. M. Rodgers v. United StatesCourt of Appeals for the Fifth Circuit · 1955
3Cited by12 opinions
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Clarence Blagen Fish, Administrator With the Will Annexed of the Estate of Minnie C. Blagen, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Finley v. United StatesDistrict Court, S.D. Florida · 1975
- Estate of Gilchrist v. CommissionerUnited States Tax Court · 1977
- Pennsylvania Bank & Trust Co. v. United StatesDistrict Court, W.D. Pennsylvania · 1978
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