Legal Opinion
Estate of Smith v. Commissioner
Court of Appeals for the Third Circuit
Decided January 20, 1981No. 80-1582PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge.
This appeal is from an order denying intervention in a Tax Court suit contesting an estate tax deficiency. The appellant had sought intervention to challenge the valuation of stock in her deceased husband’s estate. A low valuation would have a substantial adverse impact upon the appellant, but at the same time a favorable effect on the beneficiaries of a residuary trust. In challenging the Commissioner’s assessment, the administrator of the estate advocated a valuation lower than appellant desired. Appellant’s petition to intervene in order to protect…
2Cases cited9 opinions
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- McClune v. ShamahCourt of Appeals for the Third Circuit · 1979
- United States v. California Eastern Line, Inc.Supreme Court of the United States · 1955
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Sampson v. CommissionerUnited States Tax Court · 1983
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
- Patrick James Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
- Skelskey v. DebooDistrict Court, D. Connecticut · 2004
- Estate of Lucius Earl Dixon, C. G. Vaughan, Lois K. Dixon, Intervenor-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
8 more not listed; retrieve them via the Exa API.