Legal Opinion
United States v. First National Trust & Savings Bank of San Diego, Etc.
Court of Appeals for the First Circuit
Decided July 28, 1964No. 19003PublishedCited by 12 opinions
1Opinion of the Court
FRED M. TAYLOR, District Judge.
This is an appeal involving federal estate taxes. The District Court had jurisdiction under 28 U.S.C. § 1346, and this Court has jurisdiction under 28 U. S.C. § 1291.
It appears from the stipulated facts that Edward C. Vajen died on July 31, 1954, in the County of San Diego, California, the place of his residence, and was survived by his wife, Grace L. Vajen, who died in the same State and County on January 4, 1961; that Grace L. Vajen renounced her right to serve as executrix of the Will of the decedent; that appellees are the co-administrators of the estate of…
2Cases cited16 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
- Neta May Hansen, of the Estate of Otto H. Hansen, Deceased v. Richard P. VinalCourt of Appeals for the Eighth Circuit · 1969
- Burnett v. United StatesDistrict Court, D. South Carolina · 1970
- Monroe v. United StatesDistrict Court, E.D. Washington · 1969
- Estate of Siegel v. CommissionerUnited States Tax Court · 1977
7 more not listed; retrieve them via the Exa API.