Legal Opinion
Chandler v. United States
District Court, N.D. California
Decided March 11, 1970No. 50176PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
SWEIGERT, District Judge.
This is a suit brought by the plaintiffs, executors, to recover federal estate taxes assessed against the estate of the decedent.
The case is before the court under submission for decision upon a stipulation of facts on file herein.
In 1954 Mary E. Baum, the decedent, had purchased Series E United States Savings Bonds, some of them issued in her name “or” Patricia Ritter, a granddaughter, and others issued in her name “or” Beatrice Baum, also a granddaughter.
It is stipulated that in 1961 Mary E. Baum delivered these bonds to the respective co-owner…
2Cases cited26 opinions
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
- Free v. BlandSupreme Court of the United States · 1962
- Bank of America National Trust & Savings Ass'n v. ParnellSupreme Court of the United States · 1956
- Yiatchos v. YiatchosSupreme Court of the United States · 1964
- Chrysler v. CommissionerUnited States Tax Court · 1965
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. ChandlerSupreme Court of the United States · 1973
- Estate of Elliott v. CommissionerUnited States Tax Court · 1971
- Chandler v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- Dumbrill v. United StatesDistrict Court, D. Wyoming · 1973
- Edward G. Chandler and Esther F. Born, as Executors of the Will of Mary E. Baum, Deceased v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1972
2 more not listed; retrieve them via the Exa API.