Legal Opinion
Rubenstein v. United States
District Court, S.D. Florida
Decided July 2, 1993No. 90-2785-CIVPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ATKINS, Senior District Judge.
THIS CAUSE came before the court for non-jury trial on October 27 and 28, 1992. Sondra Rubenstein (Rubenstein) and Barry Tobias (Tobias) (collectively referred to as plaintiffs), brought this action for the refund of estate tax, pursuant to Internal Revenue Code (I.R.C.) §§ 6532(a)(1) and 7422(a).
FINDINGS OF FACT
At the trial, the Court received documentary and testimonial evidence. Based on this evidence, the Court makes the following findings of fact:
1. The plaintiffs brought this action seeking a refund of federal estate tax paid by…
2Cases cited27 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bull v. United StatesSupreme Court of the United States · 1935
22 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Saunders v. Comm'rUnited States Tax Court · 2011
- Estate of Gertrude H. Saunders, William W. Saunders, Jr., and Richard B. Riegels, Co-Executors v. CommissionerUnited States Tax Court · 2011
- Estate of Saunders v. Comm'rUnited States Tax Court · 2011
- Shleifer v. United StatesDistrict Court, S.D. Florida · 2025
- United States v. SchwarzbaumDistrict Court, S.D. Florida · 2020
1 more not listed; retrieve them via the Exa API.