Legal Opinion
Robinson v. United States
District Court, N.D. California
Decided June 5, 1978No. Civ. 75-1970 GBHPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
GEORGE B. HARRIS, Senior District Judge.
This is an action for the refund of federal estate taxes of $22,824.90, plus assessed interest of $3,513.78, for a total of $26,338.68 plus statutory interest. The plaintiff is the executor of the estate and also a son of the decedent, Hazel S. Robinson, who died in San Francisco on November 13, 1968.
The matter was tried to the court sitting without a jury, and thereafter submitted for decision on the arguments and legal memoranda of counsel.
I. The Issues
The tax at issue was levied and collected under § 2037 of the Internal Revenue…
2Cases cited3 opinions
- William S. Hall and American Fletcher National Bank and Trust Company, Co-Executors of the Will of Helen S. Hall, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Estate of Allen v. United StatesUnited States Court of Claims · 1977
- Roy v. CommissionerUnited States Tax Court · 1970
3Cited by2 opinions
- Manufacturers Hanover Trust Co. v. United StatesDistrict Court, S.D. New York · 1983
- Kent Robinson v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1980