No. 79-4442.

683 F.2d 1219 (1981)

Edna RICARDS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1981.

As Amended November 27, 1981.

Attorney(s) appearing for the Case

J. Anthony Giacomini, Giacomini, Jones & Zamsky, Klamath Falls, Or., for plaintiff-appellant.

Jay Miller, Tax Div., Washington, D.C., argued for defendant-appellee; Gilbert E. Andrews, Chief Appellate Section, Washington, D.C., on brief.

Before CHOY and ALARCON, Circuit Judges, and BONSAL, District Judge.

ALARCON, Circuit Judge:

Plaintiff Edna Ricards appeals from a judgment of the district court denying her claim for a refund of federal estate taxes and granting the Government's counterclaim for interest on the taxes owed. For the reasons stated below, we affirm the judgment of the district court.


In September of 1972, Edna and Kenneth Ricards ("the Ricards") changed their residence from California to Oregon to secure a less expensive...

Let's get started


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