Legal Opinion
Commissioner v. Estate of Bosch
Supreme Court of the United States
Decided June 5, 1967No. 673PublishedCited by 1,682 opinions
1Opinion of the CourtJustice Clark
These two federal estate tax cases present a common issue for our determination; Whether a federal court or agency in a federal estate tax controversy is conclusively bound by a state trial court adjudication of property *457rights or characterization of property interests when the United States is not made a party to such proceeding.
In No. 673, Commissioner of Internal Revenue v. Estate of Bosch, 363 F. 2d 1009, the Court of Appeals for the Second Circuit held that since the state trial court had “authoritatively determined” the rights of the parties, it was not required to delve into the…
2Cases cited17 opinions
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- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Bernhardt v. Polygraphic Co. of America, Inc.Supreme Court of the United States · 1956
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3Cited by1,682 opinions
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