Legal Opinion
Weld v. United States
United States Court of Federal Claims
Decided April 14, 1994No. Nos. 92-582T, 92-583TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
ANDEWELT, Judge.
In these consolidated estate tax refund actions, plaintiff Edward W. Weld is the sole executor of the estate of Horace O. Bright (Bright) (Case No. 92-583T) and both plaintiffs Edward W. Weld and Walter H. Weld are the executors of the estate of Elizabeth Bright Weld (Weld) (Case No. 92-582T). At the time of their respective deaths, Bright and Weld each owned United States Treasury Bonds known as “flower bonds.” In calculating the total value of each estate for federal estate tax purposes, plaintiffs valued the flower bonds at par value, i.e., the value at the stated…
2Cases cited10 opinions
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Brown v. BullockDistrict Court, S.D. New York · 1961
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- In Re Estate of Harry Fried, Deceased. Ethel Fried v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
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3Cited by2 opinions
- Weld v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Weld v. United StatesCourt of Appeals for the Federal Circuit · 1995