1. Home
  2. Browse Decisions
  3. F.3d
  4. 164 F.3d
  5. 164 F.3d 1312 (1999)
 

LINDBERG v. U.S.

Nos. 96-1403, 96-1472.

164 F.3d 1312 (1999)

Jerome LINDBERG, Personal Representative of the Estate of Temple H. Buell, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 13, 1999.

Attorney(s) appearing for the Case

Blain David Myhre (Stanton D. Rosenbaum and Gary A. Kleiman with him on the briefs), Isaacson, Rosenbaum, Woods & Levy, Denver, Colorado, for Plaintiff-Appellant.

Teresa T. Milton, United States Department of Justice, Tax Division, Washington, D.C. (Loretta C. Argrett, Assistant Attorney General, Washington, D.C., David I. Pincus, United States Department of Justice, Tax Division, Washington, D.C., and Henry L. Solano, United States Attorney, Denver, Colorado, with her on the briefs), for Defendant-Appellee.

Before and Circuit Judges.

STEPHEN H. ANDERSON, Circuit Judge.

The Estate of Temple H. Buell ("the Estate"), through its personal representative Jerome Lindberg, appeals the judgment of the district court denying its claim for a refund of federal estate taxes. The Estate argues that it is entitled to a deduction for payments of $2.27 million made to settle Buell's descendants' tort claims for interference with inheritance. It presents three alternative theories for its deduction...

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