Legal Opinion
United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, Deceased
Court of Appeals for the Ninth Circuit
Decided June 16, 1980No. 78-2169PublishedCited by 9 opinions
1Opinion of the Court
SNEED, Circuit Judge:
This case involves a somewhat obscure, but nonetheless important, area lying at a junction of the federal law fixing the manner in which the United States collects estate taxes and the state law governing the probate of decedents’ estates. While our resolution of the issues presented by this case does not elate us, we derive some satisfaction from our belief that it is required by Congress.
The United States seeks to reduce its estate tax assessment to judgment. It failed in the district court, which granted summary judgment against it and in favor of the appellee,…
2Cases cited13 opinions
- Markham v. AllenSupreme Court of the United States · 1946
- Satterfield v. GarmireCalifornia Supreme Court · 1967
- United States v. EttelsonCourt of Appeals for the Seventh Circuit · 1947
- Barclay v. BlackintonCalifornia Supreme Court · 1899
- In re the Estate of FeinbergNew York Court of Appeals · 1966
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- In Re DavidsonUnited States Bankruptcy Court, D. New Jersey · 1990
- In Re BryantUnited States Bankruptcy Court, E.D. Arkansas · 1990
- United States v. CopleyDistrict Court, E.D. Missouri · 1980
- United States v. Lois Elizabeth Rabe Sarman and Edwin Carl Sarman, Co-Executors of the Estate of Elizabeth Schultz RabeCourt of Appeals for the Ninth Circuit · 1983
4 more not listed; retrieve them via the Exa API.