Legal Opinion
Bel v. United States
Court of Appeals for the Fifth Circuit
Decided December 9, 1971No. 71-1232PublishedCited by 42 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
In this estate tax case we are confronted with three issues, one of which concerns the quantum of inclusion in the decedent’s taxable estate of an accidental death policy inceptively procured within three years of the decedent’s death. We deem this issue to be of transcendent importance. While the other two problems, which involve the interrelationship of the estate tax marital deduction with Louisiana’s forced heir-ship laws and estate tax apportionment statute, do have substantial impact upon the taxpayers, they are of lesser jurisprudential significance. We first…
2Cases cited16 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Milliken v. United StatesSupreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
11 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Estate of Hill v. CommissionerUnited States Tax Court · 1975
- Fay Lewis Berman, of the Estate of Joseph Emile Berman v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- The Detroit Bank & Trust Company, of the Estate of Fred W. Ritter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
37 more not listed; retrieve them via the Exa API.