Legal Opinion
Babb v. United States
District Court, S.D. Texas
Decided June 20, 1972No. Civ. A. 71-V-5PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
OWEN D. COX, District Judge.
This is a suit for refund of federal estate taxes in the amount of $27,604.07, plus interest. The facts before this Court are by stipulation. T. J. Babb and Elizabeth L. Babb were married February 27, 1932, and this marital relationship existed until her death on October 6, 1966. During this entire period, Mr. and Mrs. Babb resided in Jackson County, Texas. There, T. J. Babb engaged in the business of ranching and farming, with a primary emphasis on rice farming.
The facts before this Court reflect that T. J. Babb had rice allotments from 1958…
2Cases cited7 opinions
- Flemming v. NestorSupreme Court of the United States · 1960
- Goodman v. GrangerCourt of Appeals for the Third Circuit · 1957
- S. B. Allen v. W. Lewis DavidCourt of Appeals for the Fifth Circuit · 1964
- W. A. McClung v. W. C. Thompson, W. C. Thompson v. W. A. McClungCourt of Appeals for the Eighth Circuit · 1968
- Ackerman v. J. I. Case Co.District Court, E.D. Wisconsin · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- First Victoria National Bank v. United StatesDistrict Court, S.D. Texas · 1978
- In Re AdamsDistrict Court, S.D. Texas · 1973