Legal Opinion
Ritter v. United States
District Court, S.D. West Virginia
Decided December 31, 1968No. Civ. A. 2273PublishedCited by 3 opinions
1Opinion of the Court
CHRISTIE, District Judge:
Plaintiffs bring this action as executors of the estate of William McClellan Ritter, II, to recover an alleged overpayment of estate taxes for which claim for refund has been duly made and disallowed by the Commissioner of Internal Revenue. At issue in this proceeding are questions concerning whether or not the estate of certain trusts established by William McClellan Ritter, II, prior to his death should be included in his gross estate for estate tax purposes, and whether the value of a house purchased subsequent to his death may be included in computing the marital…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
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3Cited by3 opinions
- Estate of Rott v. United StatesDistrict Court, E.D. Missouri · 1971
- Estate of Alexander v. CommissionerUnited States Tax Court · 1983
- Estate of Alexander v. CommissionerUnited States Tax Court · 1983