Legal Opinion
Reed v. United States
Court of Appeals for the Seventh Circuit
Decided August 24, 1984No. 83-3156PublishedCited by 7 opinions
1Opinion of the Court
BAUER, Circuit Judge.
Plaintiffs, the executors of the estate of Veronica M. Hancher, seek a refund of $21,513.14 in additional federal estate taxes assessed by the Internal Revenue Service (IRS) against the decedent’s estate. The district court denied Plaintiffs’ claim for a refund and granted the government’s motion for summary judgment. We affirm.
Veronica Hancher died on December 2, 1978. On audit of the Federal Estate Tax Return filed by the executors of her estate, the IRS assessed additional taxes on the ground that the executors miscalculated the decedent’s total taxable estate. The…
2Cases cited22 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Stone v. WhiteSupreme Court of the United States · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- United States v. Clyde E. DickersonCourt of Appeals for the Seventh Circuit · 1988
- Estate of Richard S. Ekins, Deceased, Cora M. Ekins, and Bank of Wheaton, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Goulding v. United StatesDistrict Court, N.D. Illinois · 1989
2 more not listed; retrieve them via the Exa API.