Propstra v. United States

U.S. Court of Appeals, Ninth Circuit · Decided 1982-07-06

Cited by 156 later decision(s) in our corpus · see the citation network in Lexace

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BOOCHEVER, Circuit Judge. This case presents two issues regarding the valuation of assets of and claims against an estate for the purposes of computing the value of a taxable estate under the federal estate tax laws. Plaintiff John Propstra, the personal representative of the estate of Arthur E. Price (estate), filed this action to recover an alleged over-assessment of federal estate taxes. The estate argued that (1) it wa…

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