Legal Opinion
Estate of Baumberger v. Commissioner
Court of Appeals for the Fifth Circuit
Decided April 25, 1977No. 75-3418PublishedCited by 5 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
The facts of this case are simple. The decedent, Charles Baumberger, died testate in 1968 owning a gross estate of over $9 million. His will provided that his wife be given outright a car, his personal effects, and the household personal property. She also received a life estate in their main residence, the remainder interest of which was to pass to the residuary legatee upon her death. The will went on to provide that the “rest, residue and remainder” of the estate should be placed in trust with the income to the wife for life and remainder over to the Baumberger…
2Cases cited5 opinions
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Rogan v. TaylorCourt of Appeals for the Ninth Circuit · 1943
- The First National Bank of Omaha v. The United States of AmericaCourt of Appeals for the First Circuit · 1974
- Estate of Para Pierce Aldrich, Deceased, City National Bank of Baton Rouge, Louisiana v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
3Cited by5 opinions
- Shell Oil Co. v. CommissionerUnited States Tax Court · 1987
- Estate of Bush v. United StatesUnited States Court of Claims · 1980
- Estate Of Charles C. Baumberger, Jr.Court of Appeals for the Fifth Circuit · 1977
- Estate of McCutchan v. CommissionerUnited States Tax Court · 1979
- Shell Oil Co. v. CommissionerUnited States Tax Court · 1987