Legal Opinion
Robert H. Bachler, of the Estate of E. Murielle Wunderlich v. United States
Court of Appeals for the Ninth Circuit
Decided March 1, 2002No. 00-17239PublishedCited by 10 opinions
1Opinion of the Court
OPINION
NOONAN, Circuit Judge.
Robert H. Bachler (“the Executor”), executor of the estate of E. Murielle Wun-derlich, appeals the judgment of the district court for the Northern District of California denying his suit for refund of estate tax erroneously paid pursuant to Internal Revenue Code § 2612(c). We hold that the tax was paid upon a transfer of property by a general power of appointment under a trust that became irrevocable in 1976, and was therefore a generation-skipping transfer exempted by § 1433(b) of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat.2085, from the…
2Cases cited3 opinions
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- John M. Simpson and Sarah S. Dean, Trustees of the Grover M. Simpson Testamentary Trust a v. United StatesCourt of Appeals for the Eighth Circuit · 1999
3Cited by10 opinions
- Estate of Gerson v. CommissionerCourt of Appeals for the Sixth Circuit · 2007
- Estate of Gerson v. Comm'rUnited States Tax Court · 2006
- Estate of Timken v. United StatesCourt of Appeals for the Sixth Circuit · 2010
- Estate of Timken v. United StatesDistrict Court, N.D. Ohio · 2009
- Estate of Eleanor R. Gerson, Allan D. Kleinman v. CommissionerUnited States Tax Court · 2006
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