Legal Opinion
Marien E. Durst and G. Chester Durst, Executors of the Estate of John E. Dieteman, Deceased v. The United States of America
Court of Appeals for the Third Circuit
Decided July 7, 1977No. 76-1938PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Chief Judge.
This appeal is from a final judgment of the district court ordering the United States to refund estate taxes in the amount of $77,939.42 together with interest to Marien E. Durst and G. Chester Durst, Executors of the Estate of John E. Dieteman, deceased. The refund is equal to the tax deficiency assessed against and paid by the plaintiff-executors attributable solely to their failure to include as part of his gross estate the value of an irrevocable inter vivos trust created by Dieteman.
The Internal Revenue Service determined that the value of the trust…
2Cases cited2 opinions
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
3Cited by10 opinions
- Estate of Gilchrist v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
- Estate of Semo A. Sulovich, Deceased, Helen Unkovich v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
- The First National Bank of Denver, Trustee of the Barry M. Sullivan Trust v. United StatesCourt of Appeals for the First Circuit · 1981
- Estate of Anna Lora Gilchrist, Deceased, Layland Myatt and Elizabeth Dearborn, Independent Executors v. Commissioner of Internal Revenue, Estate of Ruth T. Reid, Deceased, Walter D. Reid, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1979
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