Legal Opinion
J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided March 4, 1969No. 18505_1PublishedCited by 14 opinions
1Opinion of the Court
COMBS, Circuit Judge.
Plaintiffs-appellants, executors of the estate of Dr. Robert Boone Scott, filed this suit, seeking refund of federal estate taxes paid. The executors originally claimed that six legitimate deductions were wrongfully disallowed by the Internal Revenue Service. Four of the deductions were eventually allowed, either through settlement or by the district court’s decision. Only the claimed deductions that were disallowed are in issue on this appeal.
The testator, Dr. Scott, died in 1962. For many years, he had practiced medicine and operated a hospital in Lake City, Tennessee.…
2Cases cited7 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
- Leach v. CowanTennessee Supreme Court · 1911
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- William J. Oetting, of the Estate of Irma H. Dunmeyer, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- Estate of Ahlstrom v. CommissionerUnited States Tax Court · 1969
- G & G Cards & Gifts, Inc. v. Berman (In Re Berman)United States Bankruptcy Court, E.D. New York · 1989
9 more not listed; retrieve them via the Exa API.