Legal Opinion
Cox v. United States
District Court, W.D. Louisiana
Decided May 20, 1968No. Civ. A. 12692PublishedCited by 2 opinions
1Opinion of the Court
RULING ON THE MERITS
BEN C. DAWKINS, Jr., Chief Judge.
Presented here is an action for recovery of federal gift taxes which complainant alleges were erroneously and illegally assessed and collected from her. All facts giving rise to this litigation have been stipulated. Consequently, the case has been submitted for our decision on such stipulation and briefs.
Complainant’s husband, James Harper Cox, Sr., died testate on March 14, 1961. During the existence of complainant’s marriage to decedent, he had taken out certain life and/or accident insurance policies which were payable either to…
2Cases cited9 opinions
- Lang v. CommissionerSupreme Court of the United States · 1938
- Sizeler v. SizelerSupreme Court of Louisiana · 1930
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Succession of RabouinSupreme Court of Louisiana · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kaufman v. United StatesDistrict Court, W.D. Louisiana · 1971
- Rosalind F. Kaufman v. United StatesCourt of Appeals for the Fifth Circuit · 1972