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UNITED STATES v. MASON ADMINISTRATOR

No. 72-654.

412 U.S. 391 (1973)

UNITED STATES v. MASON, ADMINISTRATOR, ET AL.

Supreme Court of United States.

Decided June 4, 1973.

Attorney(s) appearing for the Case

Solicitor General Griswold argued the cause for the United States in No. 72-654. With him on the brief were Assistant Attorney General Frizzell, Deputy Solicitor General Lacovara, Harry R. Sachse, Edmund B. Clark, and Carl Strass. Paul C. Duncan, Assistant Attorney General of Oklahoma, argued the cause for petitioner in No. 72-606. With him on the brief was Larry Derryberry, Attorney General.

Charles A. Hobbs argued the cause for respondents in both cases. With him on the brief was Pierre J. LaForce.†

MR. JUSTICE MARSHALL delivered the opinion of the Court.

The issue in these cases is whether a trustee in the course of administering its fiduciary obligations is entitled to rely on a directly relevant decision of this Court which has neither been overruled nor questioned. The Court of Claims ruled that the United States breached its fiduciary duty by failing to resist payment of Oklahoma's estate tax on certain trust property...

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