Legal Opinion
Miglionico v. United States
District Court, N.D. Alabama
Decided February 25, 1971No. Civ. A. 69-558-SPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
POINTER, District Judge.
This case has been brought under 28 U.S.C. § 1346(a) (1) for the recovery of estate taxes alleged to have been erroneously collected from the Estate of Mary Lou Young Johns, deceased. The sole issue for decision 1 by the court is whether certain shares of stock, registered in the name of decedent and her husband, are to be excluded from her “gross estate”.
FINDINGS OF FACT
Upon a consideration of the stipulations of the parties and the evidence adduced during trial, the court finds the facts to be as follows:
In late 1950 decedent’s husband purchased…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Roubicek v. RoubicekSupreme Court of Alabama · 1945
- Williams v. WilliamsSupreme Court of Alabama · 1954
- Marshall v. MarshallSupreme Court of Alabama · 1942
- Barnett v. BarnettSupreme Court of Alabama · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
- American Nurseryman Publishing Co. v. CommissionerUnited States Tax Court · 1980
- United States v. BosurgiDistrict Court, S.D. New York · 1975
- Estate of O'Neal v. United StatesDistrict Court, N.D. Alabama · 2000
- Estate of Gibson v. CommissionerUnited States Tax Court · 1976
4 more not listed; retrieve them via the Exa API.