1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 335 F.Supp.
  5. 335 F.Supp. 474 (1971)
 

HICKS v. UNITED STATES

Civ. A. No. C-2396.

335 F.Supp. 474 (1971)

Bernice Espy HICKS, as Special Fiduciary of the Estate of Pearle M. Espy, Deceased, Plaintiff, v. UNITED STATES of America, Defendant, and Financial Industrial Fund, Inc., et al., Intervenors.

United States District Court, D. Colorado.

December 20, 1971.

Attorney(s) appearing for the Case

Harold B. Wagner and Dean R. Vanatta, Wagner & Wyers, Denver, Colo., for plaintiff.

James P. Parker, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

Leland E. Modesitt, Gorsuch, Kirgis, Campbell, Walker & Grover, Denver, Colo., for intervenors.

MEMORANDUM OPINION

WINNER, District Judge.

This memorandum opinion contains the findings of fact and conclusions of law required by Rule 52. In this case, jurisdiction is based on 28 U.S.C. § 1346, and plaintiff here seeks to recover estate taxes paid on the estate of Pearle M. Espy, who died October 2, 1966.

There are two basic questions to be determined. The first is the value of shares of stock owned by decedent in two closely held corporations...

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