Legal Opinion
Berger v. United States
District Court, W.D. Pennsylvania
Decided March 25, 1980No. Civ. A. 75-470PublishedCited by 5 opinions
1Opinion of the Court
OPINION
DIAMOND, District Judge.
The plaintiffs C. William Berger and Margaret R. Berger, his wife, brought this action to compel the United States government to refund gift taxes and interest paid in the amount of $31,316.08. The Bergers paid the gift tax in connection with a transfer by Mr. Berger of property into two irrevocable trusts for the benefit of Margaret R. Berger and the Bergers’ minor children.
In late 1968 and early 1969 Mr. Berger became interested in federal government service. At that time he was high on the list of those considered for a top level Federal Aviation…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Blair v. CommissionerSupreme Court of the United States · 1937
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- La Rocca TrustSupreme Court of Pennsylvania · 1963
- Masgai v. MasgaiSupreme Court of Pennsylvania · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Ward v. CommissionerUnited States Tax Court · 1986
- Eric F. Saltzman and Victoria M. Saltzman v. Commissioner of Internal Revenue, Arnold Saltzman and Joan Saltzman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Generaux v. DobynsCourt of Appeals of Oregon · 2006
- Estate of Palumbo v. United StatesDistrict Court, W.D. Pennsylvania · 2011
- Ward v. CommissionerUnited States Tax Court · 1986