1. Home
  2. Browse Decisions
  3. F.2d
  4. 613 F.2d
  5. 613 F.2d 802 (1980)
 

NEELY v. UNITED STATES

No. 236-78.

613 F.2d 802 (1980)

Margaret A. NEELY, as Personal Representative of the Estate of Doyle E. Neely, Deceased, v. The UNITED STATES.

United States Court of Claims.

January 23, 1980.

Attorney(s) appearing for the Case

Stanley W. Rosenkranz, Tampa, Fla., attorney of record, for plaintiff. Macfarlane, Ferguson, Allison & Kelly, Tampa, Fla., of counsel.

Donald P. Lan, Jr., Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, KUNZIG and BENNETT, Judges.

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

BENNETT, Judge:

Margaret A. Neely, as the personal representative of the estate of her husband, Doyle E. Neely, sues for the refund of additional estate taxes assessed by the Commissioner of Internal Revenue. The additional assessment was attributable to the inclusion by the Commissioner of the value of an annuity in decedent's gross estate under I.R.C. § 2039. The case is before the court on cross-motions for summary...

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