Legal Opinion
Estate of Isabelle M. Sparling, Deceased. Crocker Citizens National Bank, Trustee v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 2, 1977No. 75-1808PublishedCited by 12 opinions
1Opinion of the Court
TAKASUGI, District Judge:
The Commissioner of Internal Revenue appeals from a portion of a decision of the United States Tax Court allowing the Estate of Isabelle M. Sparling a credit against tax under § 2013 of the Internal Revenue Code of 1954, 1 26 U.S.C. § 2013. The opinion of the Tax Court is reported at 60 T.C. 330. This Court has jurisdiction under 26 U.S.C. § 7482.
The facts leading to this appeal are not in dispute. Isabelle Sparling and her husband, Raymond, were residents of California. Mr. Sparling died testate on February 5, 1956. When her husband died, Mrs. Spar- ling was put to…
2Cases cited4 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
- Alice B. Gist v. United StatesCourt of Appeals for the Ninth Circuit · 1970
3Cited by12 opinions
- Jane W. Holbrook and First National Bank of Arizona, Co-Executors of the Estate of William Wraith, Jr., Deceased v. United StatesCourt of Appeals for the First Circuit · 1978
- Reed v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- Weekend Warrior Trailers, Inc. v. Comm'rUnited States Tax Court · 2011
- Matthies v. Comm'rUnited States Tax Court · 2010
- Estate of Pollock v. CommissionerUnited States Tax Court · 1981
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