Legal Opinion
United States v. Wells Fargo Bank
Supreme Court of the United States
Decided March 23, 1988No. 86-1521PublishedCited by 147 opinions
1Opinion of the CourtJustice Brennan
This case, which consists of two actions consolidated below, Wells Fargo Bank v. United States and Rosenberg v. United States, 86-2 USTC ¶ 13,703 (CD Cal. 1986), presents two issues: first, whether certain state and local public housing agency obligations (Project Notes or Notes) were exempt from federal estate taxation prior to June 19, 1984, and second, if so, whether § 641 of the Deficit Reduction Act of 1984 (DEFRA), 98 Stat. 939, which forecloses any refund for estate taxes paid on such Project Notes, is unconstitutional. Relying on Haffner v. United States, 585 F. Supp. 354 (ND Ill.…
2Cases cited14 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- United States v. LockeSupreme Court of the United States · 1985
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- Plummer v. ColerSupreme Court of the United States · 1900
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3Cited by147 opinions
- Chickasaw Nation v. United StatesSupreme Court of the United States · 2001
- Heller v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 2011
- Bausch & Lomb, Incorporated v. United StatesCourt of Appeals for the Federal Circuit · 1998
- State v. FarrarOregon Supreme Court · 1990
- Canning v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 2013
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