Legal Opinion
Kellmann v. United States
District Court, E.D. Missouri
Decided March 22, 1968No. 66 C 397(3)PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
REGAN, District Judge.
This is an action, tried to the Court, to recover federal estate taxes paid by plaintiff as transferee of the estate of Elmer L. Kellmann, Deceased. Plaintiff is the widow of Elmer, who died testate on April 27, 1963. The sole controverted issue is whether the property interests passing to the widow under Elmer’s will are nondeductible terminable interests which do not qualify for the marital deduction. The only facts we have are those which have been stipulated by the parties.
Elmer’s will was admitted to probate November 29, 1963, at which…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Housman v. LewellenSupreme Court of Missouri · 1951
- Commerce Trust Company v. WeedSupreme Court of Missouri · 1958
- Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, DeceasedCourt of Appeals for the Eighth Circuit · 1963
- Blumer v. GillespieSupreme Court of Missouri · 1936
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3Cited by1 opinion
- Estate of McCune v. CommissionerUnited States Tax Court · 1984