Legal Opinion

Bunce v. United States

United States Court of Federal Claims

Decided June 9, 1993No. 92-399 TPublishedCited by 14 opinions

1Opinion of the Court

OPINION and ORDER

TURNER, Judge.

This opinion addresses defendant’s motion for summary judgment filed December 9, 1992. We conclude that defendant’s motion should be granted.

*503I

A

The material facts are undisputed, though each party interprets them differently. The facts as given here diverge in no important way from the plaintiffs’ recitation. PI. Br. at 4-10.

Charlotte B. Major died in 1984 holding public housing bonds. Her executors, plaintiffs herein, excluded these bonds from their calculation of her taxable estate based on Haffner v. United States, 585 F.Supp. 354 (N.D.Ill.1984), aff'd, 757…

2Cases cited32 opinions

  1. Bolling v. SharpeSupreme Court of the United States · 1954
  2. Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
  3. Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
  4. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  5. Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918

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3Cited by14 opinions

  1. Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
  2. Sutton v. United States Small Business AdministrationCourt of Appeals for the Sixth Circuit · 2003
  3. Slovacek v. United StatesUnited States Court of Federal Claims · 1998
  4. Bunce v. United StatesSupreme Court of the United States · 1994
  5. AmerGen Energy Co. ex rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2010

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