Legal Opinion
Markwell's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 22, 1940No. 7083PublishedCited by 12 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This petition for review of a decision of the Board of Tax Appeals presents the question o f the deductibility from the gross estate of decedent of a claim filed by his daughter against the estate. It was based on a contract made by her parents many years before as a part of a settlement in connection with divorce proceedings.
The contract out of which the claim arose was made in 1909. It provided that decedent should pay his then wife the sum of $15,000 in cash and turn over to a named trustee the further sum of $15,000 in cer-. tain designated securities, the income of…
2Cases cited6 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Taft v. CommissionerSupreme Court of the United States · 1938
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Empire Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Sheets v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Rev. v. State Street T. Co.Court of Appeals for the First Circuit · 1942
- Estate of Lazar v. CommissionerUnited States Tax Court · 1972
- Helvering v. RobinetteCourt of Appeals for the Third Circuit · 1942
- Marianne Crocker Elrick v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
- Luce v. United StatesDistrict Court, W.D. Missouri · 1977
7 more not listed; retrieve them via the Exa API.