Legal Opinion
Mrs. Anna Terranova Catalano and Mrs. Rosemary Catalano Loup v. United States
Court of Appeals for the Fifth Circuit
Decided December 16, 1969No. 27506_1PublishedCited by 11 opinions
1Opinion of the Court
DYER, Circuit Judge:
The United States appeals from a judgment awarding plaintiffs a refund of estate tax deficiencies in the amount of $4,295.76, with interest. The judgment was based on the District Court’s determinations that: (1) decedent did not possess incidents of ownership in one-half of the, proceeds of a policy of life insurance on his life and this sum should therefore not be included in his estate, and (2) the estate was entitled to deduct real estate taxes for 1959 in the amount of $596.63 from the gross estate because the liability therefor had become an enforceable obligation of…
2Cases cited26 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Lang v. CommissionerSupreme Court of the United States · 1938
- Messersmith v. MessersmithSupreme Court of Louisiana · 1956
- Sizeler v. SizelerSupreme Court of Louisiana · 1930
- Pardee v. CommissionerUnited States Tax Court · 1967
21 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Neely v. NeelyCourt of Appeals of Arizona · 1977
- Beatrice Smither Parson, of the Will and Estate of George W. Parson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Estate of Saia v. CommissionerUnited States Tax Court · 1974
- McElwee v. McElweeLouisiana Court of Appeal · 1972
- Bergman v. CommissionerUnited States Tax Court · 1976
6 more not listed; retrieve them via the Exa API.