AMERICAN NATIONAL BANK & TRUST CO. v. UNITED STATES

Civ. A. No. 4381.

266 F.Supp. 1008 (1967)

AMERICAN NATIONAL BANK & TRUST CO. and Marion Munson (Powers), Executors of the Estate of William Donald Munson v. UNITED STATES of America.

United States District Court E. D. Tennessee, S. D.

April 12, 1967.


Attorney(s) appearing for the Case

Charles L. Claunch, Chattanooga, Tenn., for plaintiffs.

J. H. Reddy, Chattanooga, Tenn., Russell L. Davis, Department of Justice, Washington, D. C., for defendant.


OPINION

FRANK W. WILSON, District Judge.

This is an action for the recovery of estate tax paid. The parties have submitted the case to the Court upon stipulated facts. The sole issue for determination by the Court is whether or not the widow's interest in lieu of dower, awarded by the Probate Court in the amount of $31,179.33, qualifies for the marital deduction under the provisions of 26 U.S.C. § 2056. The facts stipulated by the parties and established...

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