Legal Opinion
Arenas v. United States
District Court, S.D. California
Decided April 27, 1956No. Civ. Nos. 1321, 6221PublishedCited by 1 opinion
1Opinion of the Court
MATHES, District Judge.
The State of California seeks to impress upon certain funds on deposit in the Registry of this Court a lien for alleged inheritance taxes claimed to be due the State, “by reason of the death of Guadalupe Rice Arenas [wife of Lee Arenas] and by reason of the death of Eleuteria Brown Arenas [adopted daughter of Lee and Guadalupe Arenas] * * Cal.Rev. & Tax Code, § 13401 et seq.
The funds in controversy are remnants of larger funds derived from sales, with the consent of the United States, 25 U.S. C.A. § 392, of a portion of the lands within the Palm Springs Reservation of…
2Cases cited41 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Federal Housing Administration, Region No. 4 v. BurrSupreme Court of the United States · 1940
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Heckman v. United StatesSupreme Court of the United States · 1912
- United States v. RickertSupreme Court of the United States · 1903
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3Cited by1 opinion
- Robert C. Kirkwood, Controller of the State of California v. Lee Arenas, Richard Brown Arenas and United States of AmericaCourt of Appeals for the Ninth Circuit · 1957