Legal Opinion
Luce v. United States
District Court, W.D. Missouri
Decided December 19, 1977No. 75CV327-SPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER GRANTING MOTION TO DISMISS CERTAIN PLAINTIFFS AND GRANTING MOTION FOR PARTIAL SUMMARY JUDGMENT
COLLINSON, District Judge.
I. PROCEEDINGS TO DATE
This is an action for a refund of $27,-572.45 which was paid to satisfy an assessment against the estate of Myrtle Luce. Plaintiffs are Dorell C. Luce, Helen M. Jenkins, Vera L. Roach and the Union National Bank of Springfield, Missouri. The individual plaintiffs are the heirs of Oliver Luce. The Bank is named plaintiff in its capacity as executor of the estate of Myrtle Luce and in its capacity as trustee under the provisions of…
2Cases cited21 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Robert Johnson Grain Company v. Chemical Interchange CompanyCourt of Appeals for the Eighth Circuit · 1976
- Taft v. CommissionerSupreme Court of the United States · 1938
- First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1994
- Estate of Satz v. CommissionerUnited States Tax Court · 1982
- Boryan v. United StatesDistrict Court, E.D. Virginia · 1988
- ESTATE OF HUNTINGTON v. COMMISSIONERUnited States Tax Court · 1993
- Estate of Huntington v. CommissionerUnited States Tax Court · 1993
3 more not listed; retrieve them via the Exa API.