Legal Opinion
McCullough v. United States
District Court, W.D. Louisiana
Decided October 17, 1955No. Civ. A. 4725PublishedCited by 4 opinions
1Opinion of the Court
HUNTER, District Judge.
Taxpayer, executrix and sole beneficiary of the will of her deceased husband, is suing to recover $1,709.45 in estate taxes allegedly overpaid. The case was submitted to the court on the following stipulated facts:
1. Plaintiff’s husband, John S. McCullough, died testate on August 28, 1951, a resident of Shreveport, Louisiana. Plaintiff was designated executrix of his will and was also designated his universal legatee.
2. On June 25, 1952, plaintiff, as executrix, filed a federal estate tax return and paid a federal estate tax of $253,-135.28.
3. On December 15, 1952,…
2Cases cited12 opinions
- Phillips v. PhillipsSupreme Court of Louisiana · 1926
- Betz v. RiviereSupreme Court of Louisiana · 1947
- Succession of WienerSupreme Court of Louisiana · 1943
- Lang's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Dixon v. Dixon's ExecutorsSupreme Court of Louisiana · 1832
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Succession of SharpLouisiana Court of Appeal · 1974
- Helis v. CommissionerUnited States Tax Court · 1956
- Estate of Helis v. CommissionerUnited States Tax Court · 1956
- Helis v. CommissionerUnited States Tax Court · 1956