Legal Opinion
Hoffman v. McGinnes
Court of Appeals for the Third Circuit
Decided April 11, 1960No. 12911PublishedCited by 22 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Was the appellant estate entitled to a marital deduction in respect to federal estate taxes under Section 2056(b) (5) of the Internal Revenue Code of 1954? 1
The issue is presented by this appeal from the Order of the District Court granting summary judgment in favor of the District Director of Internal Revenue in an action for refund of federal estate taxes and interest paid following denial of the claimed marital deduction for property passing under the will of the decedent.
In brief summary, the decedent in his will created a trust which provided that his surviving…
2Cases cited13 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of TysonSupreme Court of Pennsylvania · 1899
- Chandler v. WoelpperSupreme Court of Pennsylvania · 1889
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- In Re Estate of GravesSupreme Court of Kansas · 1969
- Peoples Trust Company Of Bergen County v. United StatesCourt of Appeals for the Third Circuit · 1969
- Estate of Holland v. CommissionerUnited States Tax Court · 1975
17 more not listed; retrieve them via the Exa API.