Legal Opinion
United California Bank v. United States
Supreme Court of the United States
Decided December 11, 1978No. 77-1016Published
1Opinion of the Court 1
439 U.S. 180 (1978)
UNITED CALIFORNIA BANK ET AL., CO-EXECUTORS
v.
UNITED STATES.
No. 77-1016.
Supreme Court of United States.
Argued October 4, 1978.
Decided December 11, 1978.
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT.
Ronald E. Gother argued the cause for petitioners. With him on the briefs was Marc R. Isaacson.
Assistant Attorney General Ferguson argued the cause for the United States. With him on the brief were Solicitor General McCree, Stuart A. Smith, and Jonathan S. Cohen.
2Opinion of the Court · WhiteJustice White
Under the provisions of the Internal Revenue Code of 1954 in effect during the years in…
Also in this document: Dissent.
3Cases cited11 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. Foster Lumber Co.Supreme Court of the United States · 1976
- Walter M. Weil and Adele D. Weil v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Chartier Real Estate Co. v. CommissionerUnited States Tax Court · 1969
- Chartier Real Estate Company, Inc. v. Commissioner of Internal Revenue, (Three Cases)Court of Appeals for the First Circuit · 1970
6 more not listed; retrieve them via the Exa API.