Legal Opinion
Collins v. United States
District Court, C.D. California
Decided September 24, 1970No. Civ. 70-378PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
IRVING HILL, District Judge.
In this case, the widow 1 of a business executive seeks a refund of income tax paid on payments made to her by her late husband’s employers under contracts negotiated by the decedent during his lifetime. She claims that the payments made to her had acquired a stepped-up basis under IRC § 1014.
The Court has before it cross motions for summary judgment. Both sides concede, and the Court finds, that there is no disputed issue of material fact. Both sides concede that the only question involved in the case is a question of law and that the matter…
2Cases cited11 opinions
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Bernard v. United StatesDistrict Court, S.D. New York · 1963
- Bath v. United StatesDistrict Court, S.D. Texas · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Nilssen v. United StatesDistrict Court, D. Minnesota · 1971
- Mel v. Franchise Tax BoardCalifornia Court of Appeal · 1981
- Collins v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Cloyes Collins and Lavare Collins v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Estate of Cartwright v. CommissionerUnited States Tax Court · 1996