Legal Opinion

Kern v. United States

Court of Appeals for the Ninth Circuit

Decided March 18, 1974No. 72-1712PublishedCited by 4 opinions

1Opinion of the Court

491 F.2d 436

74-1 USTC P 12,979

Arline G. KERN and Pacific National Bank of Washington, a

national banking association, as executors of the

Estate of Albert R. Kern, Deceased, Appellants,

v.

UNITED STATES of America, Appellee.

No. 72-1712.

United States Court of Appeals, Ninth Circuit.

Feb. 6, 1974, Rehearing Denied March 18, 1974.

Stanley S. Pratt of Gavin, Robinson, Kendrick, Redman & Mays, Yakima, Wash., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Elmer J. Kelsey, Richard Farber, Meyer Rothwacks, Ann Belanger, U.S. Dept. of Justice, Tax Div., Washington, D.C., Dean C. Smith, U.S. Atty.,…

2Cases cited8 opinions

  1. United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
  2. State v. MillerWashington Supreme Court · 1948
  3. Knowles v. SlocumWashington Supreme Court · 1915
  4. In Re Smith's EstateWashington Supreme Court · 1968
  5. California-Western States Life Insurance v. JarmanWashington Supreme Court · 1947

3 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Estate of Hass v. CommissionerUnited States Tax Court · 1986
  2. Estate of Madsen v. CommissionerUnited States Tax Court · 1979
  3. Estate of Mattias Arnold Madsen, Norma v. Madsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
  4. Estate of Meyer v. CommissionerUnited States Tax Court · 1976

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