Legal Opinion
Nationsbank of Texas, N.A. v. United States
Court of Appeals for the Federal Circuit
Decided October 30, 2001No. 00-5113PublishedCited by 13 opinions
1Opinion of the Court
*1334RADER, Circuit Judge.
On summary judgment, the United States Court of Federal Claims held that NationsBank of Texas, acting as independent executor of the Estate of Ellen Clayton Garwood, deceased, could not recover estate taxes. NationsBank v. United States, 44 Fed. Cl. 661, 669.(1999). Because the Court of Federal Claims correctly held that section 13208 of Title XIII of the Omnibus Budget Reconciliation Act of 1993, Pub.L. No. 103-66, § 13208, 107 Stat. 312, 469 (OBRA), is constitutional, this court affirms.
I
The federal estate tax law imposes a tax on the transfer of decedents’ estates. The…
2Cases cited20 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Bolling v. SharpeSupreme Court of the United States · 1954
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Calder v. BullSupreme Court of the United States · 1798
- Nordlinger v. HahnSupreme Court of the United States · 1992
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Figueroa v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Figueroa v. United StatesUnited States Court of Federal Claims · 2003
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- GPX International Tire Corp v. United StatesUnited States Court of International Trade · 2013
- Guangdong Wireking Housewares & Hardware Co., Ltd. v. United StatesUnited States Court of International Trade · 2013
8 more not listed; retrieve them via the Exa API.