Legal Opinion
Brown v. United States
Court of Appeals for the Ninth Circuit
Decided May 1, 2003No. 02-55254PublishedCited by 11 opinions
1Opinion of the Court
OPINION
BERZON, Circuit Judge:
The estate tax combines into one sad transaction the only two certainties in life. Upon death, a decedent’s estate must pay a tax on property owned immediately prior to death, subject to certain adjustments. 26 U.S.C. § 2001 et seq.1
This appeal involves three of those adjustments. First, we must determine whether the Internal Revenue Service (“IRS”) properly increased the estate tax owed by the estate of Willet Brown (“the Estate”) under § 2035(c)(1993), a provision which increases the estate tax to account for gift taxes paid in the three years immediately prior…
2Cases cited26 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Eric D. Oliver v. Jerry Keller, Sheriff Kyle Edwards Dave SwiekertCourt of Appeals for the Ninth Circuit · 2002
- Rex T. KEARNEY, Jr., Plaintiff-Appellant, v. STANDARD INSURANCE COMPANY, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1999
- United States v. Michael JohnsonCourt of Appeals for the Ninth Circuit · 2001
- United States v. John Allan CrawleyCourt of Appeals for the Seventh Circuit · 1988
21 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Kathleen Lentini v. California Center for the Arts, Escondido Alan Corbin Randy Vogel, and Does 1-10Court of Appeals for the Ninth Circuit · 2004
- Gatz v. PonsoldtSupreme Court of Delaware · 2007
- Estate of Morgens v. Comm'rUnited States Tax Court · 2009
- The Falconwood Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Estate of Morgens v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
6 more not listed; retrieve them via the Exa API.