Legal Opinion
Hamilton National Bank of Knoxville v. United States
District Court, E.D. Tennessee
Decided March 3, 1964No. Civ. A. No. 4798PublishedCited by 1 opinion
1Opinion of the Court
ROBERT L. TAYLOR, Chief Judge.
OPINION AS RENDERED FROM THE BENCH
This is a suit to recover Federal estate taxes in the sum of §1,538.25, with interest, allegedly overpaid by the Hamilton National Bank of Knoxville, executor of the estate of John Edd Bradley, who died on March 10, 1961.
The parties agree that the sole question involved is whether the year’s support provided by the laws of Tennessee for the surviving spouse was a terminable interest within the meaning of Section 2056 of the Internal Revenue Code of 1954.1
*886The year’s support is provided for by Section 30-802, Tennessee Code…
2Cases cited15 opinions
- Pipe v. CommissionerUnited States Tax Court · 1954
- Crenshaw v. MooreTennessee Supreme Court · 1911
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
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3Cited by1 opinion
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965