Legal Opinion
Lindberg v. United States
Court of Appeals for the Tenth Circuit
Decided January 13, 1999No. 96-1403, 96-1472PublishedCited by 11 opinions
1Opinion of the Court
STEPHEN H. ANDERSON, Circuit Judge.
The Estate of Temple H. Buell (“the Estate”), through its personal representative Jerome Lindberg, appeals the judgment of the district court denying its claim for a refund of federal estate taxes. The Estate argues that it is entitled to a deduction for payments of $2.27 million made to settle Buell’s descendants’ tort claims for interference with inheritance. It presents three alternative theories for its deduction: (1) the payments settled “claims against the estate” under I.R.C. § 2053(a)(3); (2) the payments were an administrative expense under I.R.C. §…
2Cases cited17 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. StapfSupreme Court of the United States · 1964
- Woodman v. RunyonCourt of Appeals for the Tenth Circuit · 1997
- Bud Brooks Trucking, Inc. v. Bill Hodges Trucking Co.Court of Appeals for the Tenth Circuit · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Amoco Oil Co. v. United States Environmental Protection AgencyCourt of Appeals for the Tenth Circuit · 2000
- Grange Insurance v. RobertsCourt of Appeals of Washington · 2013
- Russell v. Tadlock (In Re Tadlock)Bankruptcy Appellate Panel of the Tenth Circuit · 2006
- Schneider v. CateDistrict Court, D. Colorado · 2005
- Estate of O'Neal v. United StatesDistrict Court, N.D. Alabama · 2000
6 more not listed; retrieve them via the Exa API.