Legal Opinion
Daniel J. Mahoney Jr., of the Estate of James M. Cox Jr. v. United States
Court of Appeals for the Sixth Circuit
Decided October 16, 1987No. 86-3086PublishedCited by 13 opinions
1Opinion of the Court
CELEBREZZE, Senior Circuit Judge.
Defendant United States of America appeals the district court judgment granting a refund of estate taxes to plaintiff Daniel J. Mahoney Jr., executor of the estate of James M. Cox Jr. (“estate”). The district court ordered the refund based on its determination that James M. Cox Jr., the decedent, had not “made a transfer” under I.R.C. § 2036(a) (1982) when he paid consideration to his father in conjunction with the father’s transfer of stock into a trust naming the decedent as life beneficiary. Mahoney v. United States, 628 F.Supp. 273 (S.D. Ohio 1985). The…
2Cases cited22 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Klein v. United StatesSupreme Court of the United States · 1931
17 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Chucks EmuegbunamCourt of Appeals for the Sixth Circuit · 2001
- United States of America, Cross-Appellant v. Alberto Gessa, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1992
- United States v. Rodney L. Tipton (92-6286) and Robert A. Davis (92-6287)Court of Appeals for the Sixth Circuit · 1994
- Forsyth v. RoweSupreme Court of Connecticut · 1993
- Thomas J. Walshire, of the Estate of Edward M. Walshire Everette R. Walshire, of the Estate of Edward M. Walshire v. United StatesCourt of Appeals for the Eighth Circuit · 2002
8 more not listed; retrieve them via the Exa API.