1. Home
  2. Browse Decisions
  3. F.2d
  4. 564 F.2d
  5. 564 F.2d 48 (1977)
 

DOWNS v. UNITED STATES

No. 32-76.

564 F.2d 48 (1977)

Estate of Azalea Smith DOWNS, Abb Howard, Independent Executor v. The UNITED STATES.

United States Court of Claims.

October 19, 1977.

Attorney(s) appearing for the Case

Barry Bishop, Austin, Tex., for plaintiff. Sander Shapiro, Austin, Tex., attorney of record. Clark, Thomas, Winters & Shapiro and Glen Wilkerson, Austin, Tex., of counsel.

George L. Squires, Washington, D.C., with whom was Acting Asst. Atty. Gen. Myron C. Baum, Washington, D.C., for defendant. Theodore D. Peyser and Robert S. Watkins, Washington, D.C., of counsel.

Before DURFEE, Senior Judge, and NICHOLS and BENNETT, Judges.

NICHOLS, Judge.

In this tax case, both plaintiff and defendant move for summary judgment. We grant defendant's motion.

Plaintiff is the estate of Azalea Smith Downs, whose suit to recover a refund of estate taxes allegedly overpaid requires us to consider the effect of the Powers of Appointment Act of 1951, Pub.L.No. 58, 65 Stat. 91 (1951) (now codified in 26 U.S.C. § 2041), (hereinafter 1951 Act) upon a power of appointment created while the prior law...

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