Legal Opinion
Bernice Espy Hicks, as Special Fiduciary of the Estate of Pearle M. Espy, Deceased, and Financial Industrial Fund, Inc., Intervenors v. United States
Court of Appeals for the Tenth Circuit
Decided October 30, 1973No. 72-1360PublishedCited by 8 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
Bernice Espy Hicks as special fiduciary brought this suit for refund of estate taxes paid on the estate of Pearle M. Espy. The District Court found that the fiduciary had not established that she was entitled to a refund and dismissed. 335 F.Supp. 474. The fiduciary appeals, arguing that the Court erred: (1) by substituting current liquidation value for book value in considering the real estate holdings of two corporations whose stock values were in issue; and (2) by allowing a decreased taxable value on one stock asset to be offset by an increased taxable value on…
2Cases cited16 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. CartwrightSupreme Court of the United States · 1973
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Gerard M. Monod and Alys Monod v. Futura, Inc., a Delaware Corporation, Highlands, Inc., a Colorado Corporation, and Whipple Van Ness JonesCourt of Appeals for the Tenth Circuit · 1969
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hardin v. Manitowoc-Forsythe Corp.Court of Appeals for the Tenth Circuit · 1982
- Holmes v. BatesonCourt of Appeals for the First Circuit · 1978
- Trust Services of America, Inc. Toni Brotman Wald v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Holmes v. BatesonCourt of Appeals for the First Circuit · 1978
- Gatlin v. CommissionerUnited States Tax Court · 1982
3 more not listed; retrieve them via the Exa API.