BALLANCE v. UNITED STATES

No. 15042.

347 F.2d 419 (1965)

T. S. BALLANCE, Administrator de bonis non with the Will annexed of the Estate of Samuel D. Jarvis, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

June 14, 1965.


Attorney(s) appearing for the Case

Sheldon Lee, George W. Thompson, Chicago, Ill., Wilson & McIlvaine, Chicago, Ill., of counsel, for plaintiff-appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Loring W. Post, Attorney, Department of Justice, Washington, D. C., Edward R. Phelps, U. S. Atty., Springfield, Ill., Lee A. Jackson, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., for appellee.

Before KNOCH, CASTLE and KILEY, Circuit Judges.


CASTLE, Circuit Judge.

The plaintiff-appellant Administrator, hereinafter referred to as the taxpayer, instituted this action in the District Court seeking a refund of federal estate tax allegedly overpaid. The District Court, after trial of the case without a jury, entered findings of fact, conclusions of law, and a judgment order denying the relief sought by the taxpayer insofar as it embraced any refund predicated on overpayment due to the disallowance of certain...

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