Legal Opinion
Colorado Springs National Bank v. United States
District Court, D. Colorado
Decided June 29, 1966No. Civ. A. No. 8875PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
WILLIAM E. DOYLE, Judge.
The plaintiffs herein seek refund of $306,477.78 in estate tax, together with $40,036.40 in interest, which amount was paid by the estate of R. E. Johnson. The testator died July 25, 1960. Daisy D. Johnson, the widow of R. E. Johnson, is co-executor, together with The Colorado Springs National Bank, of his estate. A marital deduction had been claimed by the estate and following disallowance of this a deficiency assessment was made by the Government. In essence, the plaintiffs contend that the estate is entitled to a marital deduction either…
2Cases cited9 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Heinneman v. Colorado CollegeSupreme Court of Colorado · 1962
- McLaughlin v. CollinsSupreme Court of Colorado · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Gooel v. CommissionerUnited States Tax Court · 1977
- In Re Estate of ColmanColorado Court of Appeals · 1975
- Colman v. Greeley National BankSupreme Court of Colorado · 1976
- Colman v. Greeley National BankSupreme Court of Colorado · 1976
- Estate of Gooel v. CommissionerUnited States Tax Court · 1977
3 more not listed; retrieve them via the Exa API.