Legal Opinion
Morton v. United States
District Court, S.D. West Virginia
Decided February 3, 1971No. Civ. A. No. 3605PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
FIELD, Chief Judge.
This is an action under 28 U.S.C. Section 1346 for the recovery of federal estate taxes and interest allegedly overpaid by the plaintiff amounting in the aggregate to $48,188.74. Briefly stated, the issue to be determined is whether the value of a certain life insurance policy on the life of D. Holmes Morton (hereinafter referred to as the decedent) is includable in the decedent’s estate for estate tax purposes.
The decedent died testate a resident of Charleston, West Virginia, on August 17, 1963. The plaintiff herein, Quin Morton, is the son of the…
2Cases cited6 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Tom J. Kearns, Jr., Administrator of the Estate of Oscar Eugene Kearns, Deceased v. The United StatesUnited States Court of Claims · 1968
- Cockrill v. O'HARADistrict Court, M.D. Tennessee · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Quin Morton, of the Estate of D. Holmes Morton, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1972