Legal Opinion
Kent Robinson v. The United States of America
Court of Appeals for the Ninth Circuit
Decided November 13, 1980No. 78-3083PublishedCited by 4 opinions
1Opinion of the Court
MARKEY, Chief Judge.
Kent Robinson (Robinson) appeals from a judgment of the United States District Court, 454 F.Supp. 1160, for the Northern District of California denying his claim for the refund of federal estate taxes which he paid as Executor of the estate of his mother, Hazel S. Robinson (Decedent). We affirm.
Background
Robinson’s mother died in San Francisco on November 13, 1968. Robinson filed a federal estate tax return on February 13, 1970. On audit, the Internal Revenue Service determined and assessed additional tax liability of $22,824.90 plus $3,513.78 interest. Robinson paid the…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
- Jennings v. CommissionerUnited States Tax Court · 1948
- William S. Hall and American Fletcher National Bank and Trust Company, Co-Executors of the Will of Helen S. Hall, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1965
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3Cited by4 opinions
- Price v. HawaiiCourt of Appeals for the Ninth Circuit · 1990
- Price v. State Of HawaiiCourt of Appeals for the Ninth Circuit · 1990
- Manufacturers Hanover Trust Co. v. United StatesDistrict Court, S.D. New York · 1983
- Holland v. MurrayDistrict Court, District of Columbia · 2024