Legal Opinion
Jerry W. Carlton, of the Will of Willametta K. Day v. United States
Court of Appeals for the Ninth Circuit
Decided August 10, 1992No. 91-55590Published
1Opinion of the Court
972 F.2d 1051
70 A.F.T.R.2d 92-6199, 61 USLW 2124,
92-2 USTC P 60,116,
15 Employee Benefits Cas. 2067
Jerry W. CARLTON, Executor of the Will of Willametta K. Day,
Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.
No. 91-55590.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted May 4, 1992.
Decided Aug. 10, 1992.
Russell G. Allen, O'Melveny & Myers, Newport Beach, Cal., for plaintiff-appellant.
Teresa E. McLaughlin, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.
Appeal from the United States District Court for the Central District of California.
Also in this document: Dissent.
2Cases cited31 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Calder v. BullSupreme Court of the United States · 1798
- Collins v. YoungbloodSupreme Court of the United States · 1990
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
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