Legal Opinion
Wilson v. United States
Court of Appeals for the Second Circuit
Decided July 28, 2021No. 20-603PublishedCited by 3 opinions
1Opinion of the Court
20-603 Wilson v. United States UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT ______________ August Term 2020 (Argued: April 5, 2021 | Decided: July 28, 2021) Docket No. 20-603 EMILY S. WILSON, AS EXECUTRIX OF THE ESTATE OF JOSEPH A. WILSON, THE ESTATE OF JOSEPH A. WILSON, Plaintiffs-Appellees, v. UNITED STATES OF AMERICA, Defendant-Appellant. ______________ Before: LIVINGSTON, Chief Judge, WESLEY, CARNEY, Circuit Judges. Joseph Wilson was the sole owner and beneficiary of a foreign trust. Under the Internal Revenue Code (“IRC”), 26 U.S.C. § 6048(b), (c), U.S. owners and beneficiaries…
2Cases cited8 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- McGirt v. OklahomaSupreme Court of the United States · 2020
- United States v. Jo-Ann Venturella, Also Known as Jo-Ann FerrettiCourt of Appeals for the Second Circuit · 2004
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3Cited by3 opinions
- Ziparo v. CSX Transp., Inc.Court of Appeals for the Second Circuit · 2021
- Murray v. UBS Sec., LLCCourt of Appeals for the Second Circuit · 2025
- United States v. ConstantinescuCourt of Appeals for the Second Circuit · 2025