Legal Opinion
A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided January 2, 1975No. 72--2435PublishedCited by 16 opinions
1Opinion of the Court
OPINION
Before DUNIWAY, HUFSTEDLER and GOODWIN, Circuit Judges. ALFRED T. GOODWIN, Circuit Judge:
The district court awarded the executors of the estate of Hans G. M. de Schulthess a refund of federal estate taxes, and the government appeals. 1
The government asserts: (1) that the entire value of the corpus and the undistributed accumulated income of two identical inter vivos trusts created by the decedent for the benefit of two of his daughters is includible in his gross estate; and (2) that a payment made by the executors to the guardian of a third daughter was a nondeductible testamentary…
2Cases cited18 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- United States v. StapfSupreme Court of the United States · 1964
- United States v. O'MALLEYSupreme Court of the United States · 1966
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Telco Leasing, Inc. v. Transwestern Title Co., D/B/A California Land Title Co. Of MarinCourt of Appeals for the Ninth Circuit · 1980
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1994
- Estate of Joseph P. Kosow, Deceased. Eleanor C. Kosow, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1995
11 more not listed; retrieve them via the Exa API.