Legal Opinion
Piatt v. Gray
Court of Appeals for the Sixth Circuit
Decided July 8, 1963No. 14870PublishedCited by 8 opinions
1Opinion of the Court
McNAMEE, District Judge.
This appeal challenges the correctness of the judgment of the District Court in disallowing a marital deduction for an in*80terest passing under the will of Thomas Carr Piatt to his widow, Jane G. Piatt. Thomas Carr Piatt died at his residence in Fayette County, Kentucky on Novemr her 14, 1953. His will was admitted to probate on November 23, 1953. Item III of the will gives rise to this controversy, and, in pertinent part, provides:
“All of the rest and residue of my personal estate consisting of my personal property of any nature or description whatsoever after the…
2Cases cited23 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. GowranSupreme Court of the United States · 1937
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Hanks v. McDanellCourt of Appeals of Kentucky (pre-1976) · 1948
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Field v. CommissionerUnited States Tax Court · 1963
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Halbert v. YousifDistrict Court, E.D. Michigan · 1998
- United States v. First National Trust & Savings Bank of San Diego, Etc.Court of Appeals for the First Circuit · 1964
- Old Kent Bank And Trust Company v. United StatesCourt of Appeals for the Sixth Circuit · 1966
3 more not listed; retrieve them via the Exa API.