Legal Opinion
First Trust Co. of St. Paul v. United States
District Court, D. Minnesota
Decided November 11, 1975No. 3-74-Civ-211PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
DEVITT, Chief Judge.
The issue to be resolved in this federal estate tax refund lawsuit is how to properly compute the “marital deduction” allowable to the estate of one Charles Lesley Ames, deceased. The facts, as outlined below, are not in dispute, and the matter has been submitted on cross motions for summary judgment.
The marital deduction originally claimed in the federal estate tax return filed on behalf of the estate has been reduced by certain adjustments imposed by the Internal Revenue Service. The result of the decreased marital deduction was to increase the amount…
2Cases cited9 opinions
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
- In Re Estate of BowlinSupreme Court of Minnesota · 1933
- State ex rel. Hilton v. Probate CourtSupreme Court of Minnesota · 1919
- Estate of Haskell v. CommissionerUnited States Tax Court · 1972
- United States v. Curtis C. Goodson, of the Estate of Louis W. Hill, (Two Cases)Court of Appeals for the Eighth Circuit · 1958
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Richardson v. CommissionerUnited States Tax Court · 1987
- In Re Estate of GowlingIllinois Supreme Court · 1980
- Estate of Reid v. CommissionerUnited States Tax Court · 1988
- Estate of Allen v. CommissionerUnited States Tax Court · 1993
- Fleming v. GowlingIllinois Supreme Court · 1980
4 more not listed; retrieve them via the Exa API.