Legal Opinion

Estate of Robert E. Cartwright, Deceased, Dorothy G. Cartwright v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided July 12, 1999No. 97-70032Published

1Opinion of the Court

183 F.3d 1034 (9th Cir. 1999)

ESTATE OF ROBERT E. CARTWRIGHT, Deceased, DOROTHY G. CARTWRIGHT, Executrix, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 97-70032

UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT

Argued and Submitted September 18, 1998--San Francisco, California

Filed July 12, 1999

John M. Youngquist and Donald L. Feurzeig, Titchell, Maltzman, Mark, Bass, Ohleyer & Mishel, San Francisco, California, for the petitioners-appellants.

Randolf L. Hutter, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.

Also in this document: Concurring in part, dissenting in part.

2Cases cited14 opinions

  1. Richard L. Conkling v. Bert S. TurnerCourt of Appeals for the Fifth Circuit · 1994
  2. Trust Services of America, Inc. Toni Brotman Wald v. United StatesCourt of Appeals for the Ninth Circuit · 1989
  3. Smith v. CommissionerUnited States Tax Court · 1984
  4. Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
  5. Confederated Tribes of Siletz Indians v. OregonCourt of Appeals for the Ninth Circuit · 1998

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