Legal Opinion
Estate of Van Horne v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 22, 1983No. Nos. 82-7659, 82-7716PublishedCited by 24 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
This case concerns the proper method of valuing certain assets and liabilities for estate tax purposes. The tax court, 78 Tax Court 728, determined that under I.R.C. § 2053(a)(3) (1976) the estate is entitled to a deduction for the full date of death actuarial value of a life time spousal support obligation even when the spouse of the decedent dies prior to the filing of the estate tax return. The government appeals. The tax court also determined that the relevant block of shares to be considered for a blockage discount was that held by the estate at the alternate…
2Cases cited4 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Bishop Collins v. Gerald ThompsonCourt of Appeals for the Ninth Circuit · 1982
- Bank of California, of the Estate of Daisy Manning v. United StatesCourt of Appeals for the Ninth Circuit · 1982
3Cited by24 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United StatesCourt of Appeals for the First Circuit · 1985
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Estate of Gertrude Saunders v. CirCourt of Appeals for the Ninth Circuit · 2014
- Estate of Kyle v. CommissionerUnited States Tax Court · 1990
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