Legal Opinion
Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 9, 1977No. 105, Docket 76-4112PublishedCited by 7 opinions
1Opinion of the Court
ROBERT P. ANDERSON, Circuit Judge:
This is an appeal from a decision, filed October 29,1975, by the Tax Court (D.C., 65 T.C. 188 (1975)), affirming the disallowance of a marital deduction by the Commissioner of Internal Revenue and determining a deficiency in federal estate taxes due from the estate of Ludwig Neugass, deceased, in the amount of $109,079.42.
Mr. Neugass died February 24,1969 leaving a will which was admitted to probate on April 23, 1969 in New York Surrogate’s Court. On July 2,1969, pursuant to Article FIFTH 1 of the will, his widow executed and filed in Surrogate’s Court an…
2Cases cited17 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- In re the Accounting of United States Trust Co.New York Court of Appeals · 1957
- Jackson v. United StatesSupreme Court of the United States · 1964
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Estate of Charles W. Smith, Deceased. The Northern Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- Estate of Tompkins v. CommissionerUnited States Tax Court · 1977
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1979
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1979
2 more not listed; retrieve them via the Exa API.