Legal Opinion
Renick v. United States
United States Court of Claims
Decided August 25, 1982No. 497-81TPublishedCited by 17 opinions
1Opinion of the CourtSkelton, Senior Judge
Plaintiffs, William C. Renick and Robert P. Renick, co-executors of the estate of decedent, Charles L. Renick, sue the defendant United States for the refund of $6,000 of the estate taxes paid on the estate of the decedent, due to the reduction of the unified credit against the estate tax in that amount by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. § 2010(c). Plaintiffs allege that § 2010(c) is unconstitutional, because it is arbitrary and capricious and violates the due process clause of the fifth amendment of the Constitution and, as applied, amounts to unequal and double…
2Cases cited34 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Crane v. CommissionerSupreme Court of the United States · 1947
- Gould v. GouldSupreme Court of the United States · 1917
29 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- America Online, Inc. v. United StatesUnited States Court of Federal Claims · 2005
- Coplin v. United StatesUnited States Court of Claims · 1984
- Ocean Drilling & Exploration Company, (On Behalf of Itself and Its Consolidated Subsidiaries) v. The United StatesCourt of Appeals for the Federal Circuit · 1993
12 more not listed; retrieve them via the Exa API.