Legal Opinion
Harriet T. Righter, of the Estate of Jessie H. Righter v. The United States
United States Court of Claims
Decided March 19, 1971No. 37-67PublishedCited by 30 opinions
1Opinion of the Court
OPINION
SKELTON, Judge.
We are indebted to Trial Commissioner Saul R. Gamer in this case for his findings of fact and conclusion of law and also for his opinion in which he held that the plaintiff was entitled to recover. We have adopted his findings of fact with minor changes and have used much of his opinion. The opinion of the court follows:
Miss Jessie H. Righter, a resident of Brooklyn, New York, died on April 24, 1961. The federal estate tax return filed on July 24, 1962, by her executors, which valued the assets of the decedent as of the date of death, reported a tax liability of…
2Cases cited18 opinions
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- The United States v. The Northern Paiute NationUnited States Court of Claims · 1968
- O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952
- De Guebriant v. CommissionerUnited States Tax Court · 1950
13 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Fehrs v. United StatesUnited States Court of Claims · 1980
- Holmes v. BatesonCourt of Appeals for the First Circuit · 1978
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Bowen v. BowenSupreme Court of New Jersey · 1984
25 more not listed; retrieve them via the Exa API.