GUYNN v. UNITED STATES

Civ. A. No. 68-C-13-A.

309 F.Supp. 233 (1970)

Jane C. GUYNN, Executrix of the Estate of Vena E. Calvert, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Virginia, Abingdon Division.

February 12, 1970.


Attorney(s) appearing for the Case

John Y. Merrill, Washington, D. C., George M. Warren, Jr., Bristol, Va., for plaintiff.

William C. Breckinridge, Asst. U. S. Atty., Roanoke, Va., for defendant, Johnnie M. Walters, Asst. Atty. Gen., Stanley F. Krysa, G. Thaddeus Williams, Attys., Dept. of Justice, Washington, D. C., on brief.


OPINION

WIDENER, District Judge.

The plaintiff seeks to recover estate tax and interest paid after assessment by the Commissioner of Internal Revenue based on the following determination:

"It is determined that the value of a brick residence, located in Galax, Virginia, which was transferred to the decedent's daughter during decedent's lifetime is includable in her gross estate since the decedent retained...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases