Legal Opinion
Lindberg v. United States
District Court, D. Colorado
Decided June 13, 1996No. Civil Action 94-M-2435PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
MATSCH, Chief Judge.
This is an action by the Estate of Temple H. Buell (Estate), through its Personal Representative, Jerome Lindberg, for a refund of estate taxes. This court has jurisdiction over the matter pursuant to 28 U.S.C. § 1346. The relevant facts have been stipulated and the case was submitted on cross motions for summary judgment after arguments were heard on April 11,1996.
Temple H. Buell (Buell) died testate on January 5, 1990. Most of his assets had been put into trusts. The Temple H. Buell Trust (Buell Trust) was a revocable inter vivos trust holding…
2Cases cited5 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Helen Churches Peffer v. Charles E. BennettCourt of Appeals for the Tenth Circuit · 1975
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- Estate of Lazar v. CommissionerUnited States Tax Court · 1972
- Homer Z. Goatcher, and Margaret E. Goatcher, Husband and Wife v. United StatesCourt of Appeals for the Tenth Circuit · 1991
3Cited by4 opinions
- Lindberg v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- Estate of O'Neal v. United StatesDistrict Court, N.D. Alabama · 2000
- Lindberg v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- United States v. AllisonDistrict Court, E.D. California · 2022