Legal Opinion
Davis v. United States
District Court, C.D. California
Decided November 20, 1969No. Civ. 69-417-AAHPublishedCited by 13 opinions
1Opinion of the Court
HAUK, District Judge.
Non-jury trial has been concluded in this civil action against the United States for the recovery of estate taxes alleged to have been erroneously and illegally collected, jurisdiction existing by virtue of 28 U.S.C. § 1346 (1962). 1 The Court, having heard full arguments and having considered the points and authorities submitted by counsel for both parties, now renders its decision.
At the time of the death of Decedent, Isabelle Mildred Davis on March 29,1965, she and her husband held joint tenancy ownership in a modest accumulation of property. On June 23, 1966, the…
2Cases cited9 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Merrill v. FahsSupreme Court of the United States · 1945
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- United States v. Lawrence G. EmpeyCourt of Appeals for the Tenth Circuit · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
- Community Development Commission v. County of VenturaCalifornia Court of Appeal · 2007
- Douglas B. Cartwright, as of the Estate of Ethel B. Bennett v. United StatesCourt of Appeals for the Second Circuit · 1972
8 more not listed; retrieve them via the Exa API.