Legal Opinion
United States v. Matheson
Court of Appeals for the Second Circuit
Decided March 3, 1976No. 595, Docket 75-6062PublishedCited by 68 opinions
1Opinion of the Court
MANSFIELD, Circuit Judge.
Since United States citizenship is considered by most to be a prized status, it is usually the government which claims that the citizen has lost it, over the vigorous opposition of the person facing the loss. In this rare case the roles are reversed. Here the estate of a wealthy deceased United States citizen seeks to establish over the government’s opposition that she expatriated herself. As might be suspected, the reason is several million dollars in tax liability, which the estate might escape if it could sustain the burden of showing that the deceased lost her…
2Cases cited26 opinions
- Annette Heyman v. Commerce and Industry Insurance CompanyCourt of Appeals for the Second Circuit · 1975
- Schneiderman v. United StatesSupreme Court of the United States · 1943
- Sugarman v. DougallSupreme Court of the United States · 1973
- Perkins v. ElgSupreme Court of the United States · 1939
- Afroyim v. RuskSupreme Court of the United States · 1967
21 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Action S.A. And Deltamar Establishment v. Marc Rich & Co., Inc. And Marc Rich, Marc RichCourt of Appeals for the Second Circuit · 1991
- R.G. Group, Inc., and R.G. Restaurant Associates v. The Horn & Hardart Company, and Bojangles' of America, Inc.Court of Appeals for the Second Circuit · 1984
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Martin Katz and Louana Katz v. The Goodyear Tire and Rubber CompanyCourt of Appeals for the Second Circuit · 1984
- Vance v. TerrazasSupreme Court of the United States · 1980
63 more not listed; retrieve them via the Exa API.