Legal Opinion

Estate of Downs v. United States

United States Court of Claims

Decided October 19, 1977No. 32-76PublishedCited by 1 opinion

1Opinion of the CourtNichols, Judge

In this tax case, both plaintiff and defendant move for summary judgment. We grant defendant’s motion.

Plaintiff is the estate of Azalea Smith Downs, whose suit to recover a refund of estate taxes allegedly overpaid requires us to consider the effect of the Powers of Appointment Act of 1951, Pub. L. No. 58, 65 Stat. 91 (1951), (now codified in 26 U.S.C. § 2041), (hereinafter 1951 Act) upon a power of appointment created while the prior law, section 811(f) of the 1939 Internal Revenue Code, as amended by the Acts of October 21, 1942, Pub. L. No. 753, and December 17, 1942, Pub. L. No. 809, 56…

2Cases cited4 opinions

First National Bank in Dallas, of the Estate of George Pattullo, Deceased v. The United States. Lucile W. Pattullo v. The United StatesCourt of Appeals for the First Circuit · 1970
Ralph E. Purvis v. United StatesCourt of Appeals for the Ninth Circuit · 1974
First City National Bank of Houston v. ToombsCourt of Appeals of Texas · 1968
Torno v. TornoCourt of Appeals of Texas · 1906

3Cited by1 opinion

Hospital Data Center of S.C., Inc. v. United StatesUnited States Court of Claims · 1980