Legal Opinion
Alice B. Gist v. United States
Court of Appeals for the Ninth Circuit
Decided March 30, 1970No. 24709PublishedCited by 11 opinions
1Opinion of the Court
JAMES M. CARTER, Circuit Judge:
The facts of this case are reported at 296 F.Supp. 526 (S.D.Cal.1969). In summary, Mrs. Gist brought an action for refund of an overpayment of federal income taxes. Able use of pretrial procedures allowed counsel to present to the trial court the single issue in the case on cross motions for summary judgment. The court granted a partial refund to Mrs. Gist. The Government appeals from that decision. We affirm.
At issue is the tax consequences of Mrs. Gist’s election to take under her husband’s will rather than claim and retain all her property rights under…
2Cases cited3 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Wyss v. First National Trust & Savings Bank of San DiegoCalifornia Court of Appeal · 1931
- Gist v. United StatesDistrict Court, S.D. California · 1969
3Cited by11 opinions
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Gordon v. CommissionerUnited States Tax Court · 1985
- Allen M. Early and Jeannette B. Early v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Estate of Isabelle M. Sparling, Deceased. Crocker Citizens National Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Elrick v. CommissionerUnited States Tax Court · 1971
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