Legal Opinion
Jose De Oliveira, Jr., as of the Estate of Serafina De Oliveira v. United States
Court of Appeals for the Ninth Circuit
Decided August 7, 1985No. 84-2477PublishedCited by 10 opinions
1Opinion of the Court
SNEED, Circuit Judge:
Jose de Oliveira, Jr., executor of the estate of Serafina de Oliveira, appeals from a judgment entered in proceedings for the determination of entitlement to an estate tax refund. The district court held that estate taxes were properly assessed against Serafina’s estate and granted the Internal Revenue Service’s (IRS) motion for summary judgment. The district court had jurisdiction under 28 U.S.C. § 1346(a)(1). This court has jurisdiction over the executor’s timely appeal under 28 U.S.C. § 1291. We affirm.
I
FACTS AND PROCEEDINGS BELOW
Jose de Oliveira, Sr. (the testator)…
2Cases cited12 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of RussellCalifornia Supreme Court · 1968
- Hembree v. QuinnCalifornia Supreme Court · 1968
- Twentieth Century-Fox Film Corporation v. McA Inc.Court of Appeals for the Ninth Circuit · 1983
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3Cited by10 opinions
- Palmer K. Schreiber v. Christopher G. KelloggCourt of Appeals for the Third Circuit · 1995
- Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Estate of Little v. CommissionerUnited States Tax Court · 1986
- Creighton University v. KleinfeldDistrict Court, E.D. California · 1995
- Michael Ewing, Cross-Appellee v. Alvin Ruml and Lynda Ewing as Executors of the Estate of Alexander Ewing, Citytrust, Cross-AppellantCourt of Appeals for the Second Circuit · 1989
5 more not listed; retrieve them via the Exa API.