Legal Opinion
Edna Ricards v. United States
Court of Appeals for the Ninth Circuit
Decided November 27, 1981No. 79-4442PublishedCited by 5 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
Plaintiff Edna Ricards appeals from a judgment of the district court denying her claim for a refund of federal estate taxes and granting the Government’s counterclaim for interest on the taxes owed. For the reasons stated below, we affirm the judgment of the district court.
STATEMENT OF FACTS
In September of 1972, Edna and Kenneth Ricards (“the Ricards”) changed their residence from California to Oregon to secure a less expensive base of operations for their cattle ranching business. While residents of California, the Ricards acquired certain California real and personal…
2Cases cited16 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Muniz v. HoffmanSupreme Court of the United States · 1975
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
- C. O. Hanson v. Shell Oil CompanyCourt of Appeals for the Ninth Circuit · 1976
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3Cited by5 opinions
- Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Norman J. And Beverly G. Magneson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Washington State Dairy Products Commission v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Teller v. CommissionerUnited States Tax Court · 1992