Legal Opinion

Estate of Charles K. McClatchy William K. Coblentz and James McClatchy Personal Representatives v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided June 26, 1998No. 97-70128Published

1Opinion of the Court

147 F.3d 1089

82 A.F.T.R.2d 98-5001, 98 Cal. Daily Op. Serv. 5059,

98 Daily Journal D.A.R. 7044

ESTATE OF Charles K. McCLATCHY; William K. Coblentz and

James McClatchy, personal representatives,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 97-70128.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Dec. 10, 1997.

Decided June 26, 1998.

Jonathan R. Bass, Keith Evans-Orville, Coblentz, Patch, Duffy & Bass, LLP, San Francisco, California, for petitioners-appellants.

Bruce R. Ellisen, Thomas V.M. Linguanti, Department of Justice, Tax Division,…

Also in this document: Dissent.

2Cases cited17 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
  3. The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
  4. United States Trust Co. v. HelveringSupreme Court of the United States · 1939
  5. Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982

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