HUGGINS v. UNITED STATES

Nos. 81-5611, 81-5612.

684 F.2d 417 (1982)

C. B. HUGGINS, IV, Executor of the Estates of Camillus B. Huggins and Augusta M. Huggins, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 10, 1982.


Attorney(s) appearing for the Case

Granville S. R. Bouldin, Murfreesboro, Tenn., for plaintiff-appellant.

John F. Murray, Richard Farber, William P. Wang, U. S. Dept. of Justice, Tax Div., Civ. Trial Section, Washington, D. C., Joe B. Brown, U. S. Atty., Nashville, Tenn., for defendant-appellee.

Before MERRITT and KENNEDY, Circuit Judges, and PHILLIPS, Senior Circuit Judge.


PHILLIPS, Senior Circuit Judge.

These consolidated appeals involve federal estate taxes collected from the executor of the estates of Camillus B. Huggins and his wife, Augusta M. Huggins, residents of Murfreesboro, Tennessee. The executor of both estates, C. B. Huggins, IV, sued for a refund of federal estate taxes he alleges to have been assessed and collected erroneously by the Internal Revenue Service.

District Judge L. Clure Morton granted summary judgment...

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