Legal Opinion
In Re Estate of Marcellus L. Joslyn, Deceased. Robert D. MacDonald v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 24, 1974No. 72-2554PublishedCited by 14 opinions
1Opinion of the Court
TRASK, Circuit Judge:
This is an appeal from a decision of the Tax Court that was adverse to the executor of the Estate of Marcellus L. Joslyn. Jurisdiction below was based upon section 6214 of the Internal Revenue Code of 1954; 1 this court’s jurisdiction lies pursuant to section 7482 of the Code. The Tax Court’s opinion is reported at 57 T.C. 722 (1972).
Mr. Joslyn died testate, a resident of California, on June 30, 1963. The federal estate tax return for his estate was filed with the District Director of Internal Revenue at Los Angeles, California, on September 30,1964.
At his death, Mr.…
2Cases cited11 opinions
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Collins v. AugerCourt of Appeals for the Eighth Circuit · 1978
- The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1978
- Gillespie v. United StatesCourt of Appeals for the Second Circuit · 1994
- Bridges v. CommissionerUnited States Tax Court · 1975
- Estate of Marcellus L. Joslyn, Deceased. Robert D. MacDonald v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
9 more not listed; retrieve them via the Exa API.