Legal Opinion
Robert C. Davis v. United States
Court of Appeals for the Ninth Circuit
Decided May 23, 1972No. 25736PublishedCited by 6 opinions
1Opinion of the Court
TRASK, Circuit Judge:
The United States appeals' from a decision of the district court adjudging the taxpayer entitled to a refund of federal estate taxes paid in the sum of $604.84, plus interest. The controversy concerns the validity of Treasury Regulation § 20.2031-8(b) (l), 1 which specifies how shares of an open-end investment company must be' valued for estate tax purposes. Jurisdiction of the district court was conferred by 28 U.S.C. § 1346, and the case is properly before us under 28 U.S.C. § 1291. The opinion of the district court is reported at 306 F.Supp. 949 (C.D.Cal.1969). We…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Wells v. CommissionerUnited States Tax Court · 1968
- Eugene P. Ruehlmann, of the Estate of Frances Foster Wells, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Bertha O. Howell v. United StatesCourt of Appeals for the Seventh Circuit · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Morris v. CommissionerUnited States Tax Court · 1978
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
- Morris v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.