Legal Opinion
Propstra v. United States
Court of Appeals for the Ninth Circuit
Decided July 6, 1982No. Nos. 80-5424, 80-5430PublishedCited by 138 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge.
This case presents two issues regarding the valuation of assets of and claims against an estate for the purposes of computing the value of a taxable estate under the federal estate tax laws. Plaintiff John Propstra, the personal representative of the estate of Arthur E. Price (estate), filed this action to recover an alleged over-assessment of federal estate taxes. The estate argued that (1) it was entitled to discount by fifteen percent the decedent’s undivided one-half interest in real estate held as community property when computing the value of decedent’s estate,…
2Cases cited39 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
34 more not listed; retrieve them via the Exa API.
3Cited by138 opinions
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Minahan v. CommissionerUnited States Tax Court · 1987
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Ward v. CommissionerUnited States Tax Court · 1986
133 more not listed; retrieve them via the Exa API.