Legal Opinion
Estate of James H. Waters, Jr., Deceased William Roger Waters and John B. McMillan Co-Executors v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided March 6, 1995No. 94-1731PublishedCited by 13 opinions
1Opinion of the Court
Affirmed in part, reversed in part, and remanded by published opinion. Judge WILLIAMS wrote the opinion, in which Judge DONALD RUSSELL and Senior Judge CHAPMAN joined.
OPINION
WILLIAMS, Circuit Judge:
This appeal concerns the interplay between state divorce law and federal estate tax law. In particular, we study the significant effect of supplanting common law marital rights with deferred community property principles on federal estate tax liability.
The Estate of James H. Waters, Jr. (Estate), acting by and through its co-executors, William Roger Waters and John B. McMillan, appeals the opinion…
2Cases cited25 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. CorrellSupreme Court of the United States · 1967
- Poe v. SeabornSupreme Court of the United States · 1930
20 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Insurance Company of North AmericaCourt of Appeals for the D.C. Circuit · 1996
- Rudolph F. Adler Jacquelyn L. Adler v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
- Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- Ripley v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
- Qinetiq US Holdings, Inc. & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2017
8 more not listed; retrieve them via the Exa API.