Legal Opinion
Edna Ricards v. United States
Court of Appeals for the Ninth Circuit
Decided November 27, 1981No. 79-4442PublishedCited by 6 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
Plaintiff Edna Ricards appeals from a judgment of the district court denying her claim for a refund of federal estate taxes and granting the Government’s counterclaim for interest on the taxes owed. For the reasons stated below, we affirm the judgment of the district court.
STATEMENT OF FACTS
In September of 1972, Edna and Kenneth Ricards (“the Ricards”) changed their residence from California to Oregon to secure a less expensive base of operations for their cattle ranching business. While residents of California, the Ricards acquired certain California real and personal…
2Cases cited14 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Malat v. RiddellSupreme Court of the United States · 1966
- Muniz v. HoffmanSupreme Court of the United States · 1975
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
- C. O. Hanson v. Shell Oil CompanyCourt of Appeals for the Ninth Circuit · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Parsons v. County of Del NorteCourt of Appeals for the Ninth Circuit · 1984
- Confederated Tribes of Warm Springs Reservation of Oregon v. KurtzCourt of Appeals for the Ninth Circuit · 1982
- Confederated Tribes of the Warm Springs Reservation v. KurtzCourt of Appeals for the Ninth Circuit · 1982
1 more not listed; retrieve them via the Exa API.