Legal Opinion
Wisconsin Valley Trust Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided June 24, 1976No. 75-2161PublishedCited by 2 opinions
1Opinion of the Court
PELL, Circuit Judge.
The issue in this appeal from a judgment of the Tax Court is the meaning of the term “surviving spouse” as used in section 2056(a) of the Internal Revenue Code of 1954.1
The facts in this case are undisputed. In 1944 Priscilla Baker married Crockett W. Lane. At all relevant times they resided in Wisconsin. In 1966 she obtained a judgment of divorce in a Mexican court. Before obtaining this judgment, she entered a personal appearance and complied with the jurisdictional requirements prescribed by Mexican law. Crockett did not go to Mexico but appeared through counsel. The…
2Cases cited17 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. StapfSupreme Court of the United States · 1964
- Sutton v. LeibSupreme Court of the United States · 1952
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
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3Cited by2 opinions
- Estate Of Wesley A. Steffke, DeceasedCourt of Appeals for the Seventh Circuit · 1976
- Forox Corp. v. GroppoConnecticut Appellate Court · 1991