Legal Opinion
Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United States
Court of Appeals for the Second Circuit
Decided March 29, 1966No. 160, Docket 29924PublishedCited by 40 opinions
1Opinion of the Court
KAUFMAN, Circuit Judge:
Contending that a rather unorthodox bequest by Chester A. Allen, deceased, to his wife, Kathleen M. Allen, qualifies for the marital deduction, 1 the Executrices under Allen’s will appeal from the dismissal of their complaint seeking a refund of estate taxes in the amount of $18,271.33. 2 For the reasons set forth below, we believe that the District Judge reached the proper result and, therefore, affirm.
The facts are essentially uncontroverted and lend themselves to simple statement. On September 3, 1953, Chester A. Allen executed his last will and testament. 3 In the…
2Cases cited13 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Samuel Towers v. Commissioner of Internal Revenue, and Three Related CasesCourt of Appeals for the Second Circuit · 1957
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3Cited by40 opinions
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United StatesCourt of Appeals for the First Circuit · 1984
- Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Howard v. CommissionerUnited States Tax Court · 1988
- Estate of Mackie v. CommissionerUnited States Tax Court · 1975
35 more not listed; retrieve them via the Exa API.