1. Home
  2. Browse Decisions
  3. F.2d
  4. 928 F.2d
  5. 928 F.2d 901 (1991)
 

ESTATE OF BELL v. C.I.R.

No. 89-70386.

928 F.2d 901 (1991)

ESTATE OF Laura V. BELL, Deceased, Laurel V. Bell-Cahill, Executrix, Estate of Charles C. Bell, Deceased, Laurel V. Bell, Executrix, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 25, 1991.

Attorney(s) appearing for the Case

John Gigounas, Simpson & Gigounas, San Francisco, Cal., for petitioners-appellants.

Robert W. Metzler, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HUG, BEEZER and BRUNETTI, Circuit Judges.

BEEZER, Circuit Judge:

The Tax Court held that the crediting of overpayments made by a taxpayer who has elected to pay estate taxes in installments pursuant to 26 U.S.C. § 6166 is governed by 26 U.S.C. § 6403. The Executrix appeals on the ground that the tax deferring benefits of section 6166 can be lost only under certain provisions within that section and thus section 6166 bars application of section 6403. We affirm.

I

Laura V. Larsen...

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