Legal Opinion
Estate of German v. United States
United States Court of Claims
Decided March 26, 1985No. 734-81TPublishedCited by 10 opinions
1Opinion of the Court
OPINION ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
PHILIP R. MILLER, Judge:
This is a suit for refund of estate taxes. Internal Revenue Code § 2036 includes in the gross estate the value of any interest in property of which a decedent has at any time made a transfer under which he has retained for his life the possession or enjoyment of, or the right to income from, the property, or the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom. Section 2038 includes in the gross estate the value of all…
2Cases cited18 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Dickerson v. ColgroveSupreme Court of the United States · 1880
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
- Whispell Foreign Cars, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Union Pacific Railroad Company and Affiliated Companies v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Frank R. v. United StatesUnited States Court of Claims · 1985
- Ybanez v. United StatesUnited States Court of Federal Claims · 2011
5 more not listed; retrieve them via the Exa API.