Судебные дела

24.06.2008

Maritime Grain and Trading, Limited v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-322, Docket No. 23181-97., Filed September 24, 1999

UNITED STATES of America, Plaintiff√Appellee, v. Iva L. McKEE, Defendant√Appellant., United States Court of Appeals, Sixth Circuit., 192 F.3d 535, No. 98-5413., Sept. 27, 1999., Argued: April 27, 1999

James W. Taylor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-323, Docket No. 15308-97., Filed September 27, 1999

Joseph and Susan L. Ferraro v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-324, Docket No. 2762-89., Filed September 27, 1999

Daniel L. HERMAN and Barbara J. Herman v. UNITED STATES of America and Paul Brown v. United States of America., United States District Court, E.D. Tennessee., 73 F.Supp.2d 912, Nos. 2:98-CV-290, 2:99-CV-119., September 28, 1999

Kenneth Lee Anderson and Carol Jane Anderson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-325, Docket No. 6825-97., Filed September 29, 1999

Robert Bryan Hudnall and Victoria A. Hudnall v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-326, Docket No. 8338-97., Filed September 29, 1999

Keith Lee Wilson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-327, Docket No. 22103-96., Filed September 29, 1999

Charles D. MARSHALL, Jr. as Executor of the Estate of Catherine E. Potts Marshall v. UNITED STATES of America., United States District Court, E.D. Louisiana., 67 F.Supp.2d 627, No. Civ.A. 98-1013., Sept. 30, 1999., Hilton S. Bell, Sheila L. Moraga's, Milling, Benson Woodward L.L.P., New Orleans, LA, for plaintiffs., John M. Bleaker, U.S. Dept. of Justice, Washington, DC, for defendant., ORDER AND REASONS , MENTZ, District Judge., Plaintiff Charles D. Marshall, Jr., as Executor of the Estate of Catherine E. Potts Marshall ("Executor"), filed this suit for a refund of federal estate taxes and related interest in the amount of $349,311, plus interest. The parties stipulated the undisputed facts set forth by the Executor. The case is before the court on cross-motions for summary judgment. The court adopts the facts as stipulated by the parties, which are summarized as follows:, Catherine E. Potts Marshall (Mrs. Marshall) was married to Charles D. Marshall (Mr. Marshall), both of whom were domiciled in Louisiana. Mr. Marshall died on July 6, 1973. Mrs. Marshall, as usufructuary, and her five children as naked owners and residual legatees, accepted their legacies under Mr. Marshall's will unconditionally. During the course of Mrs. Marshall's usufruct over Mr. Marshall's royalty interest, Mrs. Marshall received royalties as usufructuary amounting to $768,141. Mrs. Marshall died on November 1, 1993

WICOR INC. and Subsidiaries, Plaintiff, UNITED STATES of America, Defendant., United States District Court, E.D. Wisconsin., 117 F.Supp.2d 855, No. 97-C-393., September 30, 1999

Mary Ann Tobin v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-328, Docket No. 12577-96., Filed September 30, 1999

Donald Francis Cook v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-329, Docket No. 23276-97., Filed September 30, 1999

In re Andrew G. SHANK, Debtor. In re Barbara M. Shank, Debtor., United States Bankruptcy Court, D. Maryland, at Baltimore., 240 B.R. 216, Bankruptcy Nos. 95-5-5498 SD, 96-5-7271-SD., October 1, 1999

James B. CRAIG, Jr., Independent Executor of the Estate of James Byron Craig, Sr., Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Texas, Houston Division., 89 F.Supp.2d 858, No. H-96-2914., October 1, 1999

Steven and Jean L. Liddane v. Commissioner. Steven J. Liddane v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-330, Docket Nos. 3181-98, 3182-98., Filed October 1, 1999

Michael R. and Sheila Olsen v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-331, Docket No. 8282-98., Filed October 1, 1999

Marie A. Gonzales v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-332, Docket No. 13602-97., Filed October 1, 1999

MERLIN A. AND DEE D. STEGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 113 T.C. 227, Docket No. 19824-98., Filed October 1, 1999

Michael and Nancy McNamara v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-333, Docket No. 7537-98., Filed October 4, 1999

H Group Holding, Inc. and Subsidiaries, Formerly HG, Inc. and Subsidiaries, et al. v. Commissioner. ¹, United States Tax Court - Memorandum Decision, T.C. Memo. 1999-334, Docket Nos. 616-91, 2012-92, 7994-93, 2423-95, 8532-95., Filed October 5, 1999

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Судебные дела

Maritime Grain and Trading, Limited v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-322, Docket No. 23181-97., Filed September 24, 1999

UNITED STATES of America, Plaintiff√Appellee, v. Iva L. McKEE, Defendant√Appellant., United States Court of Appeals, Sixth Circuit., 192 F.3d 535, No. 98-5413., Sept. 27, 1999., Argued: April 27, 1999

James W. Taylor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-323, Docket No. 15308-97., Filed September 27, 1999

Joseph and Susan L. Ferraro v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-324, Docket No. 2762-89., Filed September 27, 1999

Daniel L. HERMAN and Barbara J. Herman v. UNITED STATES of America and Paul Brown v. United States of America., United States District Court, E.D. Tennessee., 73 F.Supp.2d 912, Nos. 2:98-CV-290, 2:99-CV-119., September 28, 1999

Kenneth Lee Anderson and Carol Jane Anderson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-325, Docket No. 6825-97., Filed September 29, 1999

Robert Bryan Hudnall and Victoria A. Hudnall v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-326, Docket No. 8338-97., Filed September 29, 1999

Keith Lee Wilson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-327, Docket No. 22103-96., Filed September 29, 1999

WICOR INC. and Subsidiaries, Plaintiff, UNITED STATES of America, Defendant., United States District Court, E.D. Wisconsin., 117 F.Supp.2d 855, No. 97-C-393., September 30, 1999

Mary Ann Tobin v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-328, Docket No. 12577-96., Filed September 30, 1999

Donald Francis Cook v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-329, Docket No. 23276-97., Filed September 30, 1999

In re Andrew G. SHANK, Debtor. In re Barbara M. Shank, Debtor., United States Bankruptcy Court, D. Maryland, at Baltimore., 240 B.R. 216, Bankruptcy Nos. 95-5-5498 SD, 96-5-7271-SD., October 1, 1999

James B. CRAIG, Jr., Independent Executor of the Estate of James Byron Craig, Sr., Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Texas, Houston Division., 89 F.Supp.2d 858, No. H-96-2914., October 1, 1999

Steven and Jean L. Liddane v. Commissioner. Steven J. Liddane v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-330, Docket Nos. 3181-98, 3182-98., Filed October 1, 1999

Michael R. and Sheila Olsen v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-331, Docket No. 8282-98., Filed October 1, 1999

Marie A. Gonzales v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-332, Docket No. 13602-97., Filed October 1, 1999

MERLIN A. AND DEE D. STEGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 113 T.C. 227, Docket No. 19824-98., Filed October 1, 1999

Michael and Nancy McNamara v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-333, Docket No. 7537-98., Filed October 4, 1999

H Group Holding, Inc. and Subsidiaries, Formerly HG, Inc. and Subsidiaries, et al. v. Commissioner. ¹, United States Tax Court - Memorandum Decision, T.C. Memo. 1999-334, Docket Nos. 616-91, 2012-92, 7994-93, 2423-95, 8532-95., Filed October 5, 1999

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