Legal Opinion
Iowa-Des Moines National Bank v. United States
District Court, S.D. Iowa
Decided October 13, 1969No. Civ. 8-2185-C-1PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
STEPHENSON, Chief Judge.
This is an action for refund of federal estate tax paid by the plaintiffs. The jurisdiction of the Court pursuant to 28 U.S.C. § 1346(a) (1) is established. There being no dispute as to the facts, they have been stipulated by counsel and are found accordingly.
The plaintiff Iowa-Des Moines National Bank is a corporation licensed and incorporated in the State of Iowa with its principal place of business in Des Moines, Iowa. The plaintiff Nina Helen Wilson is the widow of James A. Wilson and resided at all times pertinent to this action at Lorimer,…
2Cases cited12 opinions
- Garner v. LouisianaSupreme Court of the United States · 1961
- Jackson v. United StatesSupreme Court of the United States · 1964
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
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3Cited by3 opinions
- Estate of Abely v. CommissionerUnited States Tax Court · 1973
- In Re the Estate of DevriesSupreme Court of Iowa · 1972
- Estate of Abely v. CommissionerUnited States Tax Court · 1973