Legal Opinion
Jerry W. Carlton, of the Will of Willametta K. Day v. United States
Court of Appeals for the Ninth Circuit
Decided August 10, 1992No. 91-55590PublishedCited by 13 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We consider whether retroactive application of an amendment to the federal estate tax portion of the Internal Revenue Code violates due process.
I
On October 22,1986, the Tax Reform Act of 1986 (“TRA”) became law. One provision of the TRA allowed an estate to deduct half of the proceeds of a sale of securities to an Employee Stock Ownership Plan (“ESOP”) from a decedent’s gross estate (“the ESOP proceeds deduction”). See 26 U.S.C. § 20571 (repealed 1989). The result of the ESOP proceeds deduction was to remove half of the estate from the reach of the federal estate…
2Cases cited16 opinions
- Calder v. BullSupreme Court of the United States · 1798
- Collins v. YoungbloodSupreme Court of the United States · 1990
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Nichols v. CoolidgeSupreme Court of the United States · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. CarltonSupreme Court of the United States · 1994
- Baker v. Arizona Department of RevenueCourt of Appeals of Arizona · 2005
- Bertha Paglin Ferman, Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1993
- Montana Rail Link, Inc. v. United StatesDistrict Court, D. Montana · 1994
- United States v. CarltonSupreme Court of the United States · 1994
8 more not listed; retrieve them via the Exa API.