Legal Opinion
Estate of Francis S. Tilyou by Florence J. Tilyou v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 8, 1972No. 16, Docket 72-1079PublishedCited by 10 opinions
1Opinion of the Court
MOORE, Circuit Judge:
This appeal is from a decision of the Tax Court 1 sustaining the denial by the Commissioner of Internal Revenue of a marital deduction in the tax return of the Estate of Francis S. Tilyou.
The question raised by this case concerns Section 2056(a) of the Internal Revenue Code of 1954, which provides that the value of a taxable estate is determined by subtracting from the gross estate
the value of any interest in property which passes or has passed from the decedent to his 2 surviving spouse.
Subsection (b) of this section limits the marital deduction permissible under Section…
2Cases cited16 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Brewster v. GageSupreme Court of the United States · 1930
- United States v. StapfSupreme Court of the United States · 1964
- Jackson v. United StatesSupreme Court of the United States · 1964
- Blood v. . KaneNew York Court of Appeals · 1892
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Howard v. CommissionerUnited States Tax Court · 1988
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Estate of Anton L. Trunk, Deceased. Clara P. Trunk v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Estate of Bond v. CommissionerUnited States Tax Court · 1995
5 more not listed; retrieve them via the Exa API.