Legal Opinion
Flanders v. United States
District Court, N.D. California
Decided August 4, 1972No. C-71-2032 SWPublishedCited by 5 opinions
1Opinion of the Court
ORDER GRANTING PARTIAL SUMMARY JUDGMENT
SPENCER WILLIAMS, District Judge.
This action was brought for the recovery of $66,357.48 in estate taxes and interest. Jurisdiction is conferred on the court by 28 U.S.C. § 1346(a) (1).
Henry B. Ottolini, a resident of Marin County, died on June 30, 1968. His assets, including an undivided one-half interest in a 650-acre cattle ranch, were held in a revocable trust. Plaintiff is trustee of the trust and individually owns the other undivided one-half interest in the ranch.
After the death of the decedent, but before the alternative valuation date, plaintiff,…
2Cases cited2 opinions
- United States v. MillerSupreme Court of the United States · 1943
- Maass v. HigginsSupreme Court of the United States · 1941
3Cited by5 opinions
- Estate of F.G. Holl, Deceased and Bank IV Wichita, N.A. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- Estate of Holl v. CommissionerUnited States Tax Court · 1993
- Estate of Giovacchini v. Comm'rUnited States Tax Court · 2013
- Estate of Holl v. CommissionerUnited States Tax Court · 1993
- Estate of Mangione v. CommissionerUnited States Tax Court · 1986