MIGLIONICO v. UNITED STATES

Civ. A. No. 69-558-S.

323 F.Supp. 197 (1971)

Nina MIGLIONICO and Doyle W. Ramey, as Executors of the Estate of Mary Lou Young Johns, deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Alabama, S. D.

February 25, 1971.


Attorney(s) appearing for the Case

Harold I. Apolinsky, Sirote, Permutt, Friend & Friedman, Birmingham, Ala., for plaintiffs.

Lynn Ross, Asst. U. S. Atty., Birmingham, Ala., for defendant.


MEMORANDUM OF DECISION

POINTER, District Judge.

This case has been brought under 28 U.S.C. § 1346(a) (1) for the recovery of estate taxes alleged to have been erroneously collected from the Estate of Mary Lou Young Johns, deceased. The sole issue for decision1 by the court is whether certain shares of stock, registered in the name of decedent and her husband, are to be excluded from her "gross estate".

FINDINGS...

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