Legal Opinion
Pyne v. United States
District Court, D. Maine
Decided June 27, 1986No. Civ. 84-0002-BPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM DECISION AND ORDER
CYR, Chief Judge.
This is an action for refund of $78,900 in estate taxes previously paid to the United States. The court has jurisdiction under 28 U.S.C. §§ 1340 & 1346(a)(1). The cross-motions for summary judgment raise the question whether the Internal Revenue Service [IRS] assessment of taxes against the estate of H. Rivington Pyne, Jr., properly reduced the amount of the applicable marital deduction by the amount of Maine state inheritance tax attributable to the marital gift.
The pertinent facts are undisputed. H. Rivington Pyne, Jr., of Bremen, Maine, died on…
2Cases cited17 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Putnam v. PutnamMassachusetts Supreme Judicial Court · 1974
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- In Re Estate of ThompsonSupreme Judicial Court of Maine · 1980
- Estate of Haskell v. CommissionerUnited States Tax Court · 1972
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Reid v. CommissionerUnited States Tax Court · 1988
- Estate of Allen v. CommissionerUnited States Tax Court · 1993
- Estate of Allen v. CommissionerUnited States Tax Court · 1993
- Estate of Reid v. CommissionerUnited States Tax Court · 1988