Legal Opinion
Angelyn G. Taylor, as Administratrix of the Estate of R. P. Taylor, Deceased v. United States
Court of Appeals for the Fifth Circuit
Decided February 2, 1968No. 24486_1PublishedCited by 8 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The issue presented by this appeal is whether, under Alabama law, a widow may claim as a marital deduction for federal estate tax purposes a sum of money representing a commuted dower interest where there has been no request for or assignment of dower in the lands of the deceased husband. The district court held that Alabama law would not permit an automatic vesting of such a commuted dower interest, and we affirm.
R. P. Taylor, a resident of Anniston, Alabama, died intestate on April 12,1958, leaving a widow, two children, and a gross estate of $220,293.29. Both…
2Cases cited16 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. StapfSupreme Court of the United States · 1964
- Jackson v. United StatesSupreme Court of the United States · 1964
- 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
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Gillian v. GillianSupreme Court of Alabama · 1976
- First National Bank v. United StatesDistrict Court, N.D. Alabama · 1971
- Wilder v. MixonSupreme Court of Alabama · 1983
- Cox v. United StatesDistrict Court, M.D. Alabama · 1968
3 more not listed; retrieve them via the Exa API.