Legal Opinion
Eichstedt v. United States
District Court, N.D. California
Decided October 5, 1972No. 69-410PublishedCited by 4 opinions
1Opinion of the Court
SWEIGERT, District Judge.
This is an action brought by Ruth Sawyer, as the Executrix of the Estate of Cecil L.' Sawyer, for the refund of $36,872.53 in estate taxes.
The record consists of a Stipulation and Order containing an Agreed Statement of Facts (with attached exhibits) filed herein on October 8, 1971, and the deposition of Wagner d’Alessio, also on file with the Court.
The first question presented is whether the value of decedent’s community one-half interest in the securities, held by him as custodian for his children under the California Gifts of Securities to Minors Act, and the…
2Cases cited26 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Lober v. United StatesSupreme Court of the United States · 1953
- Fusz v. CommissionerUnited States Tax Court · 1966
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
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3Cited by4 opinions
- Estate of William v. Schelberg, Sarah J. Schelberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Exchange Bank & Trust Co. v. United StatesCourt of Appeals for the Federal Circuit · 1982
- Exchange Bank And Trust Company Of Florida v. United StatesCourt of Appeals for the Federal Circuit · 1982
- Metro Trust Co. ex rel. Huber v. Northwestern Savings & Loan Ass'nMissouri Court of Appeals · 1983