Legal Opinion
Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided October 28, 1966No. 22303PublishedCited by 13 opinions
1Opinion of the Court
RIVES, Circuit Judge:
The Executor and distributees of the Estate of Mr. James A. Stavely, deceased, brought this suit to recover estate taxes claimed to have been erroneously collected. The district court decided all issues adversely to their contentions.1 We reverse in part and affirm in part.
Most of the basic facts are not in dispute. Mr. and Mrs. James A. Stavely were married in 1931. They had no children of their own but Mrs. Stavely had two children by a prior marriage, and through these children she had three grandchildren.
Mr. and Mrs. Stavely executed substantially identical wills in…
2Cases cited17 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- McMurry v. StanleyTexas Supreme Court · 1887
- Harrell v. HickmanTexas Supreme Court · 1948
- Hinson v. HinsonTexas Supreme Court · 1955
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Cavenaugh v. CommissionerUnited States Tax Court · 1993
- Herbert H. Lehman, Independent Under the Will and of the Estate of Cora T. Lehman Kay, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Estate of Gilchrist v. CommissionerUnited States Tax Court · 1977
- Lucille Howard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Howard v. CommissionerUnited States Tax Court · 1970
8 more not listed; retrieve them via the Exa API.