Legal Opinion
Obermer v. United States
District Court, D. Hawaii
Decided November 24, 1964No. Civ. 1931PublishedCited by 19 opinions
1Opinion of the Court
TAVARES, District Judge.
This is an action for the recovery of certain monies alleged to have been erroneously collected by defendant United States of America from Bishop Trust Company, Ltd., as Executor of the Estate of Seymour Obemer, Deceased, as federal estate taxes upon the estate owned by the deceased. Plaintiff Nesta Obermer, also known as Ernestine Elle Sawyer Obermer, is the widow of the deceased and sole residuary legatee of and under the will of said deceased. The following facts are found from the pleadings, pretrial order and other stipulations and from the testimony and evidence…
2Cases cited1 opinion
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
3Cited by19 opinions
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Ward v. CommissionerUnited States Tax Court · 1986
- Estate of Piper v. CommissionerUnited States Tax Court · 1979
- Irene Eisenberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
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