Legal Opinion
Northeastern Pennsylvania National Bank & Trust Co. v. United States
Supreme Court of the United States
Decided May 22, 1967No. 637PublishedCited by 54 opinions
1Opinion of the CourtJustice Fortas
The issue in this case is whether a bequest in trust providing for the monthly payment to decedent’s widow of a fixed amount can qualify for the estate tax marital deduction under § 2056 (b)(5) of the Internal Revenue Code of 1954, 26 U. S. C. § 2056 (b)(5). That section allows a marital deduction from a decedent’s adjusted gross estate of up to one-half the value of the estate *215in respect to specified interests which pass to the surviving spouse. Among the interests which qualify is one in which the surviving spouse “is entitled for life to . . . all the income from a specific portion [of the…
2Cases cited7 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Murray v. United StatesUnited States Court of Claims · 1982
- Dorn's Transportation, Inc. v. I.A.M. National Pension FundDistrict Court, District of Columbia · 1984
- Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
49 more not listed; retrieve them via the Exa API.