Legal Opinion
Hall v. United States
District Court, M.D. Tennessee
Decided April 12, 1993No. 3-90-0716PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
HIGGINS, District Judge.
The Court has before it the plaintiffs second motion (filed March 20, 1992; Docket Entry No. 41) for partial summary judgment and the defendant’s cross-motion (filed October 22, 1992; Docket Entry No. 55) for summary judgment. For the reasons set forth below, the plaintiffs second motion for partial summary judgment shall be denied. The defendant’s cross-motion for summary judgment shall be granted.
I
This is a tax refund ease in which the plaintiff, the executrix of the estate of William G. Hall, seeks a refund of federal estate taxes pursuant to 26 U.S.C. §…
2Cases cited7 opinions
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- West Virginia University Hospitals, Inc. v. CaseySupreme Court of the United States · 1991
- Shapiro v. United StatesSupreme Court of the United States · 1948
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3Cited by1 opinion
- Marjorie A. Hall, of the Estate of William G. Hall, State of Tennessee, Intervenor v. United StatesCourt of Appeals for the Sixth Circuit · 1994