Legal Opinion
Moore v. United States
District Court, W.D. Kentucky
Decided January 14, 1963No. Civ. A. 3861PublishedCited by 7 opinions
1Opinion of the Court
SHELBOURNE, District Judge.
This is a suit for the refund of Federal estate taxes imposed upon the estate of C. P. Moore, Sr.
The Administrator paid $78,587.42 ia estate taxes on September 7, 1955 and an additional assessment of $1,082.48 in estate taxes on April 12, 1956. Interest on that additional assessment, amounting to $18.55, was paid by the Administrator on May 21, 1956. Subsequently,, on February 6, 1958 the Administrator filed a refund claim for the recovery of $15,883.07 of the amounts so paid, with statutory interest thereon. This refund" claim was denied on January 29, 1959, and…
2Cases cited15 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Barrett v. CommissionerUnited States Tax Court · 1954
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Dutcher v. CommissionerUnited States Tax Court · 1960
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Farley v. United StatesUnited States Court of Claims · 1978
- Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United StatesCourt of Appeals for the Sixth Circuit · 1971
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Mills v. United StatesDistrict Court, M.D. Georgia · 1965
2 more not listed; retrieve them via the Exa API.