Legal Opinion
Chertkof v. United States
Court of Appeals for the Fourth Circuit
Decided April 1, 1982No. Nos. 81-1358, 81-1359PublishedCited by 23 opinions
1Opinion of the Court
MURNAGHAN, Circuit Judge:
On September 17, 1968, David W. Chertkof died. On September 13, 1969, Annie Chertkof’s life came to a close. There were transfers of certain shares of stock owned by the decedents to the estate of Annie and into a trust created by David.1 New bases for the securities were consequently established for the purposes of determining gain or loss for federal income tax purposes.2
Estate tax returns were filed claiming values for the securities as fixed by the executors. The government did not accept the estate tax valuations and, on November 14, 1972, a Notice of Deficiency…
2Cases cited8 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Arthur E. Evans Trust v. United StatesUnited States Court of Claims · 1972
- Jack O. Chertkof and Sophie Chertkof v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
- Provident National Bank v. United StatesDistrict Court, E.D. Pennsylvania · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States Ex Rel. May v. Purdue Pharma L.P.Court of Appeals for the Fourth Circuit · 2013
- In Re Request for Assistance From Ministry of Legal Affairs of Trinidad and Tobago Petition of Joseph AzarCourt of Appeals for the Eleventh Circuit · 1988
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
- United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'BrienCourt of Appeals for the Seventh Circuit · 1989
18 more not listed; retrieve them via the Exa API.