Legal Opinion
Estate of Smith v. United States
District Court, D. Vermont
Decided September 19, 1997No. 2:95-cv-00195PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
SESSIONS, District Judge.
I.Introduction
This is a complaint for refund of taxes and interest paid by the Estate of Charles S. Smith, Jr. (“Smith II”) to the Internal Revenue Service (“IRS”) in the amount of $227,-265.70. The Estate claims that the IRS erroneously disallowed a charitable deduction from the value of the gross estate. The disallowed deduction represented the claimed value of the development rights to Smith II’s farm. The development rights were donated to the Vermont Land Trust (“VLT”) prior to Smith IPs death. The VLT has been granted leave to appear as amicus…
2Cases cited27 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Morgan v. CommissionerSupreme Court of the United States · 1940
- King v. BankerdCourt of Appeals of Maryland · 1985
- Isbrandtsen v. North Branch Corp.Supreme Court of Vermont · 1988
- Breslauer v. Fayston School DistrictSupreme Court of Vermont · 1995
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3Cited by2 opinions
- Price v. Delta Airlines, Inc.District Court, D. Vermont · 1998
- Schmitz v. Firstar Bank MilwaukeeWisconsin Supreme Court · 2003