Legal Opinion
Betts v. United States
District Court, N.D. New York
Decided January 14, 1965No. Civ. A. No. 8912PublishedCited by 3 opinions
1Opinion of the Court
JAMES T. FOLEY, Chief Judge.
The complaint herein seeks adjudication that would allow as a marital deduction the sum of $33,875.81, the balance of one-half the adjusted gross estate of the deceased. The government moves for judgment on the pleadings in its favor for the reason the complaint does not state a claim upon which relief can be granted. The issue is a legal one and the contentions of the plaintiff not new in the Courts.
In the last will and testament of Nelson B. Betts, the Second Article material to the question here provided:
“SECOND: All the rest, residue and remainder of my estate,…
2Cases cited5 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, DeceasedCourt of Appeals for the Second Circuit · 1962
- Matteson v. United StatesDistrict Court, N.D. New York · 1956
3Cited by3 opinions
- Burnett v. United StatesDistrict Court, D. South Carolina · 1970
- Estate of Foster v. CommissionerUnited States Tax Court · 1983
- Estate of Raisler v. CommissionerUnited States Tax Court · 1987