Charles Howard Candler, Jr., & the Trust Co. of Georgia v. United States, 303 F.2d 439 (5th Cir. 1962). · Go Syfert
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Charles Howard Candler, Jr., & the Trust Co. of Georgia v. United States, 303 F.2d 439 (5th Cir. 1962). Cases Citing This Book View Copy Cite
18 citation events (2 in the last 25 years) across 9 distinct courts.
Strongest positive: United States v. Merrick Sponsor Corp. (nyed, 1968-12-20)
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (rule) United States v. Merrick Sponsor Corp.
E.D.N.Y · 1968 · confidence medium
The court there reversed a lower court ruling and set aside a deficiency judgment, holding that the 90-day provision need not be affirmatively pleaded as a defense to a motion for a deficiency judgment that had been filed after the 90-day period, for the 90-day provision was “an integral part of the substantive right to a post-foreclosure deficiency judgment,” 303 F.2d at 440, and that failure to move within the 90 days deprived the trial court of the power to enter the deficiency judgment.
discussed Cited "see" Bank of Oklahoma, N.A. v. Red Arrow Marina Sales & Service, Inc.
Okla. · 2009 · signal: accord · confidence high
Accord Ingerton v. First Nat'l Bank & Trust Co. of Tulsa, 291 F.2d 662, 665 (10th Cir.1961) (interpreting § 686 as extinguishing the right to a "deficiency judgment" after the lapse of the prescribed 90-day period), later appeal on another issue, 303 F.2d 439 (10th Cir.1962); Int'l Paper Co. v. Whitson, 595 F.2d 559 , 562 (10th Cir.1979). 42 .
discussed Cited "see" Clapp v. Cass County (2×)
N.D. · 1975 · signal: accord · confidence high
Accord, Candler v. United States, 303 F.2d 439 (5th Cir. 1962); Vergeer v. United States, 74-1 U.S.Tax Cas. ¶ 12,980 (D.Or. 1974).
Retrieving the full opinion text from the archive…
Charles Howard CANDLER, Jr., and the Trust Company of Georgia, Appellants,
v.
UNITED STATES of America, Appellee
19374_1.
Court of Appeals for the Fifth Circuit.
May 30, 1962.
303 F.2d 439
M. E. Kilpatrick, Harold E. Abrams, Atlanta, Ga., Smith, Kilpatrick, Cody, Rogers & McClatchey, Atlanta, Ga., of counsel, for appellants., Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Atty., Dept. of Justice, Robert N. Anderson, Atty., Dept. of Justice, John A. Bailey, Atty., Dept. of Justice, Myron C. Baum, Atty., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slayton L. Clemmons, Asst. U. S. Atty., Atlanta, Ga., for appellee.
Tuttle, Rives, Jones.
Cited by 7 opinions  |  Published
PER CURIAM.

Charles Howard Candler died possessed of a large estate which included United States Treasury Bonds of the par or face value of $400,000. The bonds were quoted on the date of his death at a value of $351,087.50. Such bonds were available for payment of Federal estate taxes at their par value and were so used. The appellants, as executors of the decedent, asserted in their suit for a tax refund that the bonds should be valued for estate tax purposes at the quoted market rather .than at their par or face value. The district court resolved the issue for the Government. We agree with its decision. Bankers Trust Company v. United States, 2nd Cir. 1960, 284 F.2d 537. The judgment of the district court is

Affirmed.