Legal Opinion
George S. Gradow v. The United States
Court of Appeals for the Federal Circuit
Decided March 1, 1990No. 89-1377PublishedCited by 13 opinions
1Opinion of the Court
NIES, Circuit Judge.
George S. Gradow (executor) appeals from the final judgment of the United States Claims Court, Gradow v. United States, 11 Cl.Ct. 808 (1987) (Bruggink, J.), granting the government partial summary judgment and dismissing his claim for a tax refund. 1 We affirm.
BACKGROUND 2
Betty and Alexander Gradow resided in the community property state of California. When Alexander died, he left a “Last Will And Testament” by which he intended to dispose of both his and Betty’s interest in their community property. Under Alexander’s will, Betty had the option to reject the will and…
2Cases cited1 opinion
- Gradow v. United StatesUnited States Court of Claims · 1987
3Cited by13 opinions
- Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- John Michael Wheeler, Independent of the Estate of Elmore K. Melton, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1997
- Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Estate of D'Ambrosio v. CommissionerUnited States Tax Court · 1995
- Pittman v. United StatesDistrict Court, E.D. North Carolina · 1994
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