Judith Badgley v. United States of America

Track this case

Case overview

Case Number:

4:17-cv-00877

Court:

California Northern

Nature of Suit:

Taxes

Judge:

Haywood S Gilliam, Jr

  1. May 18, 2018

    Gov't Gets Quick Win In Executor's $3.8M Estate Tax Row

    A California federal judge has granted summary judgment against an estate to deny a $3.8 million estate tax refund, ruling its decedent retained control over assets placed in a trust to fund her annuity.

  2. December 04, 2017

    Gov't Slams Calif. Executor's $3.8M Estate Tax Refund Bid

    The U.S. government asked a California federal judge to deny an executor's bid for a $3.8 million estate tax refund, saying that because the taxpayer retained possession, use and enjoyment of the subject property, it should be included in the gross estate.

  3. November 27, 2017

    Calif. Executor Seeks $3.8M Estate Tax Refund

    The executor of a California taxpayer's estate has asked a federal judge to grant summary judgment awarding her a $3.8 million estate tax refund in her action against the U.S., arguing the way an Internal Revenue Service regulation interprets the Internal Revenue Code provisions governing the value of a grantor retained annuity trust is "overly broad and invalid."