Legal Opinion
Nancy C. Terriberry, Bruce T. Terriberry and Sarasota Bank & Trust Co., on Behalf of the Estate of G. Gilson Terriberry v. United States
Court of Appeals for the Fifth Circuit
Decided August 8, 1975No. 74-2898PublishedCited by 17 opinions
1Opinion of the Court
Mr. Justice CLARK:
At issue on this appeal is some $16,000 in federal estate taxes paid by appellee, Mrs. Nancy Terriberry, upon the death of her husband, Gilson Terriberry, on seven insurance policies transferred to her some years ago and covering his life. Upon Gilson’s death, the Government claimed that he had sufficient “incidents of ownership” in the policies within the meaning of 26 U.S.C. § 2042(2)1 to require that the proceeds be included in his estate for tax purposes. Mrs. Terriberry paid the tax and brought this suit in United States District Court for the Middle District of Florida…
2Cases cited6 opinions
- Lober v. United StatesSupreme Court of the United States · 1953
- Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Estate of Fruehauf v. CommissionerCourt of Appeals for the Sixth Circuit · 1970
- Rose v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Johnstone v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of AmericaCourt of Appeals for the Eighth Circuit · 1980
- Frederick v. Hess Oil Virgin Islands Corp.District Court, Virgin Islands · 1980
- Estate of Bloch v. CommissionerUnited States Tax Court · 1982
- Glassner v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1983
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
12 more not listed; retrieve them via the Exa API.