Legal Opinion
Pope v. United States
District Court, S.D. California
Decided November 15, 1968No. Civ. 3363-SDPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
KUNZEL, Chief Judge.
This case is submitted in the main on stipulated facts. Evidence was taken only on some limited issues which will be hereafter mentioned.
Plaintiffs seek a refund of taxes paid to the United States. This court has jurisdiction by virtue of 28 U.S.C.A. § 1346(a) (1).
Harold L. Pope, referred to as decedent, died on April 3, 1962. Up until the time of his death he was the holder of a life estate in personalty, the corpus or remainder of which he had transferred in trust to his children.
Plaintiffs, as executors of the estate, filed a federal estate tax…
2Cases cited11 opinions
- May v. HeinerSupreme Court of the United States · 1930
- United States v. DavisSupreme Court of the United States · 1962
- Glen v. CommissionerUnited States Tax Court · 1966
- United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, DeceasedCourt of Appeals for the Ninth Circuit · 1965
- Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., ExecutorsCourt of Appeals for the Third Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Grotrian, Helfferich, Schulz, Th. Steinweg Nachf. v. Steinway & SonsDistrict Court, S.D. New York · 1973
- Estate of Thomson v. CommissionerUnited States Tax Court · 1972
- Estate of Graves v. CommissionerUnited States Tax Court · 1989
- (PS) Expose v. SpeillerDistrict Court, E.D. California · 2021
- Estate of Boydstun v. CommissionerUnited States Tax Court · 1984
4 more not listed; retrieve them via the Exa API.