U.S. Court of Appeals for the Ninth Circuit, 1998

Estate of Charles K. McClatchy William K. Coblentz and James McClatchy Personal Representatives v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided June 26, 1998 · Nelson, Tashima, Zilly

147 F.3d 1089; 98 Cal. Daily Op. Serv. 5059; 98 Daily Journal DAR 7044; 82 A.F.T.R.2d (RIA) 5001; 1998 U.S. App. LEXIS 13576; 1998 WL 338022 (Federal Reporter, Third Series)

Counsel

Jonathan R. Bass, Keith Evans-Orville, Coblentz, Patch, Duffy & Bass, LLP, San Francisco, California, for petitioners-appellants., Bruce R. Ellisen, Thomas V.M. Linguanti, Department of Justice, Tax Division, Washington, DC, for respondent-appellee.

Cases that cite this one

5 later published cases cite this decision.

Connelly v. United States of America, Department of the Treasury, Internal Revenue Service (District Court, E.D. Missouri 2021)
U.S. Bank N.A. v. Fuladian (9th Cir. 2018)
James J. Morrissey v. Commissioner Of Internal Revenue (9th Cir. 2001)
Morrissey v. Commissioner (9th Cir. 2001)
Bennett v. Yoshina (United States District Court for the District of Hawaii 2000)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Dissenting Opinion

Case-law data current through December 31, 2025. Source: CourtListener bulk data.