Legal Opinion

Wilkes v. United States

District Court, M.D. Florida

Decided March 9, 1999No. 97-1317-CIV-J-21-APublishedCited by 4 opinions

1Opinion of the Court

ORDER

NIMMONS, District Judge.

This cause comes before the Court on Plaintiffs Motion for Final Summary Judgment (Dkt.30) and Defendant’s Opposition (Dkt.47) thereto; and Defendant’s Motion for Summary Judgment (Dkt.39) and Plaintiffs Memorandum (Dkt.48) in opposition thereto; and Plaintiffs Request for Oral Argument (Dkt.37). This is an action brought by Plaintiff Nolan Wilkes, Jr., as Personal Representative of the Estate of Nolan Wilkes, Sr., deceased, to recover certain estate taxes paid to Defendant United States of America, through the Internal Revenue Service.

I. Background

In order to…

2Cases cited5 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Bill Clark Herbert Futch Austin Hurst Louis Sliker and William Barrineau v. Coats & Clark, Inc.Court of Appeals for the Eleventh Circuit · 1991
  3. Zimmerman v. CommissionerUnited States Tax Court · 1978
  4. Leigh v. CommissionerUnited States Tax Court · 1979
  5. Estate of Merwin v. CommissionerUnited States Tax Court · 1990

3Cited by4 opinions

  1. United States v. BotefuhrCourt of Appeals for the Tenth Circuit · 2002
  2. Nolan R. Wilkes, Jr. v. United StatesCourt of Appeals for the Eleventh Circuit · 2002
  3. Robin J. Fowler v. CommissionerUnited States Tax Court · 2020
  4. United States v. Charles E. Botefuhr, and the Estate of Birnie Davenport Patricia L. Vestal, Individually and as Personal Representative of the Estate of Birnie Davenport Gordon E. Davenport, United States of America v. Patricia L. Vestal, Individually and as Personal Representative of the Estate of Birnie Davenport, and Charles E. Botefuhr the Estate of Birnie Davenport Gordon E. Davenport, United States of America v. Gordon E. Davenport, and the Estate of Birnie M. Davenport Patricia L. Vestal, Individually and as Personal Representative of the Estate of Birnie Davenport Charles E. BotebuhrCourt of Appeals for the Tenth Circuit · 2002

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