DAVIS v. UNITED STATES

No. 25736.

460 F.2d 769 (1972)

Robert C. DAVIS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

May 23, 1972.


Attorney(s) appearing for the Case

David E. Carmack, Asst. Atty. Gen. (argued), Gilbert E. Andrews, Johnnie

M. Walters, Asst. Attys. Gen., Lee A. Jackson, Acting Asst. Atty. Gen., Washington, D. C., Robert L. Meyer, U. S. Atty., Mason C. Lewis, Charles H. Magnuson, Asst. U. S. Attys., Los Angeles, Cal., for defendant-appellant.

Dickinson Thatcher (argued), of Clarke, Swink, Thatcher, & Leary, North Hollywood, Cal., Stanton H. Zarrow, of O'Melveny & Myers, Los Angeles, Cal., for plaintiff-appellee.

Before BARNES, BROWNING and TRASK, Circuit Judges.


TRASK, Circuit Judge:

The United States appeals from a decision of the district court adjudging the taxpayer entitled to a refund of federal estate taxes paid in the sum of $604.84, plus interest. The controversy concerns the validity of Treasury Regulation § 20.2031-8(b) (1),1 which specifies how shares of an open-end investment company must be valued for estate tax purposes. Jurisdiction of the district court was conferred by 28...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases