SMALL

v.

UNITED STATES

Citator

Cited By (11 total)

• Finn v. Childs Co., 181 F.2d 431 (2d Cir. 1950)
  …25 U.S. 856, 65 S.Ct. 1185, 89 L.Ed. 1976; Meighan v. Finn, 2 Cir., 146 F. 2d 594, affirmed Finn v. Meighan, 325 U.S. 300, 65 S.Ct. 1147, 89 L.Ed. 1624; Finn v. 415 Fifth Ave. Co., 2 Cir., 153 F. 2d 501, certiorari denied 415 Fifth Ave. Co. v. Finn, 328 U.S. 838, 66 S.Ct. 1014, 90 L.Ed. 1614; In re Childs Co., 2 Cir., 163 F. 2d 379. The trustee also took action against former officers of the company, obtaining a settlement of certain of his claims and pressing to a lengthy trial an action (not yet decided)…
• Propstra v. United States, 680 F.2d 1248 (9th Cir. 1982)
  …disputed or contingent claims. See Treas.Reg. § 20.2053-1(b)(3) (“No deduction may be taken on the basis of a vague or uncertain estimate.”). See also Estate of DuVal v. Commissioner, 4 T.C. 722 (1945), aff’d, 152 F. 2d 103 (9th Cir.), cert, denied, 328 U.S. 838, 66 S.Ct. 1013, 90 L.Ed. 1613 (1946). Less certain is the relevance of post-death events with regard to claims that are certain and enforceable at the time of death. We first must determine whether the claim was disputed or contested. The Governmen…
• Commissioner OF Internal Revenue v. Est. of Carlton A. Shively, 276 F.2d 372 (2d Cir. 1960)
  …ive of whether this amount is established through events occurring before or after the decedent’s death. We believe our decision is in accord with the following cases: Du Val’s Estate v. C. I. R., 9 Cir., 1945, 152 F. 2d 103, 104, certiorari denied 328 U.S. 838, 66 S.Ct. 1013, 90 L.Ed. 1613; C. I. R. v. State Street Trust Co., 1 Cir., 1942, 128 F. 2d 618, 621-622, 142 A.L.R. 943; Buck v. Helvering, 9 Cir., 1934, 73 F. 2d 760, 762-763; Jacobs v. C. I. R., 8 Cir., 1929, 34 F. 2d 233, certiorari denied Jaco…