Legal Opinion

McLean v. United States

District Court, E.D. Michigan

Decided December 27, 1963No. 23095PublishedCited by 4 opinions

1Opinion of the Court

FREEMAN, District Judge.

This is an action for the recovery of that portion of a federal estate tax paid by plaintiff pursuant to a deficiency assessment against the estate of decedent’s husband, Warren D. McLean, and is now before the Court on cross-motions for .summary judgment based on a stipulation of all pertinent facts.

On March 28,1955, Warren D. McLean and Agnes O. McLean, husband and wife, executed a joint and mutual will in usual form, each giving all of his or her property to the survivor and further providing “that the survivor of us will not change this will after the death of the…

2Cases cited22 opinions

  1. Long v. EarleMichigan Supreme Court · 1936
  2. Detroit & Security Trust Co. v. KramerMichigan Supreme Court · 1929
  3. Naylor v. MinockMichigan Supreme Court · 1893
  4. Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
  5. Schram v. BurtCourt of Appeals for the Sixth Circuit · 1940

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3Cited by4 opinions

  1. Rogers v. RogersMichigan Court of Appeals · 1984
  2. Estate of Stewart v. CommissionerUnited States Tax Court · 1982
  3. Wilcoxen v. United StatesDistrict Court, D. Kansas · 1969
  4. Estate of Stewart v. CommissionerUnited States Tax Court · 1982

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