Legal Opinion
Smith v. United States
District Court, S.D. Mississippi
Decided February 13, 1996No. 3:94-cv-00460Published
1Opinion of the Court
MEMORANDUM ORDER
DAN M. RUSSELL, Jr., District Judge.
A bench trial was held in this matter before this Court on the 2nd and 3rd days of October, 1995. The action was brought by Evelyn T. Smith as Executrix of the Estate of Verna Mae Taylor Crosby, Deceased, seeking a refund of estate taxes paid to the Internal Revenue Service. This Court has jurisdiction of this action pursuant to the provisions of Title 28 U.S.C. § 1346(a).
I. FINDINGS OF FACTS
A Introduction
The majority of the facts of this case have been established by agreement of the parties through pleadings and the joint pretrial order.…
2Cases cited7 opinions
- United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
- Service v. DullesSupreme Court of the United States · 1957
- Vitarelli v. SeatonSupreme Court of the United States · 1959
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
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