Legal Opinion
Hopper v. Government of the Virgin Islands
Court of Appeals for the Third Circuit
Decided February 8, 1977No. 76-1904PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge
This appeal concerns the tax status to the beneficiary of payments received from a decedent’s estate. Appellant Inslee A. Hopper, as executor of the estate of Gertrude T. Gardner, seeks review of an order of the District Court for the Virgin Islands redetermining a deficiency in the tax paid by decedent Gardner for taxable years 1967 through 1971.1 We affirm in part, reverse in part, and remand the case to the District Court for the Virgin Islands for further proceedings.
John Livingston Thomas (Thomas) died on May 25, 1963. Article III of his Last…
2Cases cited6 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Mott v. United StatesUnited States Court of Claims · 1972
- Crompton-Richmond Co. v. United StatesDistrict Court, S.D. New York · 1970
- Noyes v. United StatesCourt of Appeals for the Ninth Circuit · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. Fidelity & Deposit Co. of MarylandDistrict Court, D. Hawaii · 1988
- Inslee A. Hopper as of the Estate of Gertrude Thomas Gardner, Deceased v. Government of the Virgin Islands, and Reuben Wheatley, Commissioner of Finance. Estate of John Livingston Thomas, by William W. Bailey v. Reuben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1977