Legal Opinion
Dean Mathey v. United States
Court of Appeals for the Third Circuit
Decided January 29, 1974No. 72-1400PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge:
Plaintiff taxpayers, the executors of the estate of the late Helen H. Mathey, seek to recover federal estate taxes, interest paid thereon, and administrative and legal fees in the amount of $390,402.50, which they claim were illegally assessed and collected by the Government.1
The Government contends, and the district court concluded, that the value of eleven inter vivos trusts created by Mrs. Mathey were includable in her gross estate under section 2038 of the Internal Revenue Code,2 for the purpose of computing federal estate taxes. We must evaluate…
2Cases cited9 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
- Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Wilson v. CommissionerUnited States Tax Court · 1949
- Estate of William Zentmayer, Deceased, the First Pennsylvania Banking and Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bethlehem Steel Corporation v. Russell E. Train, Administrator of the Environmental Protection AgencyCourt of Appeals for the Third Circuit · 1976
- Marien E. Durst and G. Chester Durst, Executors of the Estate of John E. Dieteman, Deceased v. The United States of AmericaCourt of Appeals for the Third Circuit · 1977
- Estate of Gilchrist v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
- Estate of Wall v. CommissionerUnited States Tax Court · 1993
- The First National Bank of Denver, Trustee of the Barry M. Sullivan Trust v. United StatesCourt of Appeals for the First Circuit · 1981
9 more not listed; retrieve them via the Exa API.