Legal Opinion
Estate of Bradford v. United States
District Court, N.D. California
Decided August 15, 1986No. C-86-0297-WWSPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER
SCHWARZER, District Judge.
Plaintiff moves for summary judgment on its claim for a refund of part of the federal estate taxes it paid in 1982. Defendant has filed a cross motion to dismiss plaintiff's claim and in the alternative for summary judgment. The question for decision is whether public housing agency notes issued under the Housing Act of 1937, 42 U.S.C.A. § 1437 et seq. (West 1978 & Supp.1986) (the “Project Notes”), held by decedent at the time of his death, are includible in his estate for federal estate tax purposes. No material facts are in dispute…
2Cases cited16 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
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3Cited by5 opinions
- Grimesy v. HuffCourt of Appeals for the Ninth Circuit · 1989
- Herbert v. United StatesDistrict Court, S.D. New York · 1987
- Estate of Egger v. CommissionerUnited States Tax Court · 1987
- Estate of Egger v. CommissionerUnited States Tax Court · 1987
- Victoria Grimesy Lisa M. Mayo Erika Smith Lucy Rico Michelle Boles Gina Mosqueda v. Jesse Huff, Director, State Department of Finance State Department of Finance, Linda McMahon Director, State Department of Social Services State Department of Social Services, Defendants/third-Party-Plaintiffs/appellees v. Otis R. Bowen, as Secretary of the United States Department of Health and Human Services and the United States Department of Health & Human Services, Third-PartyCourt of Appeals for the Third Circuit · 1989