Legal Opinion
Gillespie v. United States
Court of Appeals for the Second Circuit
Decided April 13, 1994No. 676, Docket 93-6171PublishedCited by 6 opinions
1Opinion of the Court
KEARSE, Circuit Judge:
Plaintiffs George J. Gillespie, III, and Morgan Guaranty Trust Company of New York (“Morgan”), executors of an estate, appeal from so much of a judgment of the United States District Court for the Southern District of New York, entered after a bench trial before Gerard L. Goettel, Judge, as granted them a refund of assessed federal estate taxes and interest in the amount of only $1,088,524, rather than the requested amount of $1,510,094.67, in connection with the valuation of a large block of stock owned by the estate. The district court, though partly upholding…
2Cases cited12 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Stone v. WhiteSupreme Court of the United States · 1937
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Amato v. Western Union International, Inc.Court of Appeals for the Second Circuit · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Francis BoccagnaCourt of Appeals for the Second Circuit · 2006
- Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
- Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1999
- Gillespie v. United StatesCourt of Appeals for the Second Circuit · 1994
- Barker v. United StatesDistrict Court, N.D. West Virginia · 2022
1 more not listed; retrieve them via the Exa API.