Legal Opinion
United States Nat. Bank of Portland v. United States
District Court, D. Oregon
Decided September 30, 1960No. Civ. 489-59PublishedCited by 6 opinions
1Opinion of the Court
KILKENNY, District Judge.
Plaintiff instituted this action to recover estate taxes assessed against and collected from the plaintiff by the defendant. Also involved is a counterclaim by defendant for the recovery of estate taxes assessed but not collected.
Hanford F. Reed, a resident of Union County, Oregon, died testate on November 13, 1956, survived by his wife, Ruby J. Reed. In November of that year the plaintiff was appointed executor of decedent’s estate by the County Court of said County. On February 17, 1953, decedent, as trustor, entered into an irrevocable written trust agreement with…
2Cases cited41 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Pritchard v. NortonSupreme Court of the United States · 1882
- Cox and Dick v. United StatesSupreme Court of the United States · 1832
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
36 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Gerald W. Ray, Trustee and Personal Representative of the Estate of David L. Ray v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Estate of Reynolds v. United StatesDistrict Court, E.D. Michigan · 1960
- Jackson v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Jackson v. United StatesCourt of Appeals for the Ninth Circuit · 1963
1 more not listed; retrieve them via the Exa API.