Legal Opinion
Estate of Ralph L. Jones, Deceased, Zepha H. Jones v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 10, 1986No. 84-1468PublishedCited by 45 opinions
1Opinion of the Court
ENGEL, Circuit Judge.
The Estate of Ralph L. Jones, Zepha H. Jones, Executrix (hereinafter “Taxpayer”) appeals the decision of the Tax Court denying the enforcement of an alleged agreement entered into between the parties in March, 1983, settling the estate’s federal estate tax liability. Taxpayer contends that the Tax Court was in error in holding either that there was not a valid settlement or that the settlement was based on a mutual mistake of fact. We affirm.
The facts surrounding the negotiation of the settlement agreement between Taxpayer’s representative and Appeals Officer Harold L.…
2Cases cited17 opinions
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- United States v. City & County of San FranciscoSupreme Court of the United States · 1940
- Callen v. Pennsylvania RailroadSupreme Court of the United States · 1948
- The Aro Corporation v. Allied Witan CompanyCourt of Appeals for the Sixth Circuit · 1976
- Frankie Odomes, Cross-Appellant v. Nucare, Inc., Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1981
12 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Mallory v. EyrichCourt of Appeals for the Sixth Circuit · 1991
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- United States v. Bernard v. BausCourt of Appeals for the First Circuit · 1987
- Dorchester Indus. v. Comm'rUnited States Tax Court · 1997
- Cook v. United StatesUnited States Court of Federal Claims · 2000
40 more not listed; retrieve them via the Exa API.