# Achille F. Ford v. United States. Jeanne F. Harlow v. United States

> United States Court of Claims · April 6, 1960 · 276 F.2d 17

URL: https://www.frixlaw.com/law-library/cases/9447264

## Case

- **Full name:** Achille F. FORD v. UNITED STATES; Jeanne F. HARLOW v. UNITED STATES
- **Court:** United States Court of Claims
- **Decided:** April 6, 1960
- **Citations:** 276 F.2d 17; 149 Ct. Cl. 558; 5 A.F.T.R.2d (RIA) 1157; 1960 U.S. Ct. Cl. LEXIS 22
- **Precedential status:** Published
- **Opinion:** Concurring in part by Jones
- **Judges:** Madden, Jones, Littleton
- **Cited by:** 27 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9447264

## How later opinions describe it (automated extraction)

- observing that doctrine not flexible, but rather strictly limited in scope

## Opinion text

JONES, Chief Judge
(concurring in
part and dissenting in part).
I agree that plaintiffs are entitled to recover, but since the estate, of which the plaintiffs were the sole beneficiaries, received the benefit of the lower estate taxes, the defendant should in simple justice be allowed to recoup and offset against any recovery the amount by which the estate benefited taxwise by the earlier valuation of the estate below its actual value.
The correction is being made at the instance of plaintiffs. It seems fair that *24 as a condition to the change in valuation, they should be willing to surrender the advantage which had come to them by' reason of the undervaluation they are seeking to change.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9447264. Public record. Not legal advice.