Legal Opinion
Liberty National Bank & Trust Company, Estate of Terry H. Fischer, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided February 6, 1989No. 88-5370PublishedCited by 19 opinions
1Opinion of the Court
RALPH B. GUY, Jr., Circuit Judge.
Liberty National Bank and Trust Company (Liberty), as executor for the estate of Terry H. Fischer (decedent), brought this action against the United States of America (government) for a refund of federal estate taxes paid by the estate as a result of the decedent’s death on .April 26, 1983. Jurisdiction in the district court was conferred by 28 U.S.C. § 1346(a)(1). Both parties filed summary judgment motions, and the district court granted the defendant’s motion. The only issue both in the district court and here on appeal, is whether the terms of the…
2Cases cited8 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- David R. Webb Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- Estate of Neisen v. CommissionerUnited States Tax Court · 1987
- Estate of Christmas v. CommissionerUnited States Tax Court · 1988
- Scheinman v. MarxCourt of Appeals of Kentucky · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Fox Valley & Vicinity Construction Workers Pension Fund v. Laurine Brown (Lamar), and Dessie Brown, and All UnknownCourt of Appeals for the Seventh Circuit · 1990
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- In Re Estate of PouserArizona Supreme Court · 1999
- AmerGen Energy Co. ex rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2010
- Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
14 more not listed; retrieve them via the Exa API.