Legal Opinion
Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United States
United States Court of Claims
Decided July 18, 1962No. 144-60PublishedCited by 49 opinions
1Opinion of the Court
DAVIS, Judge.
The estate of a former high-ranking officer of The Chesapeake and Ohio Railway Company claims that sums paid by the C. & O. to his widow on his death in 1955, under benefit plans unilaterally adopted by the railroad in 1952 and 1953, were improperly included in his gross estate for tax purposes. The issue is one of law under the Internal Revenue Code of 1954; the parties have agreed upon a stipulation of facts which we have accepted.1
The decedent, J. William Bahen, was born in 1905 and died in 1955. He married the plaintiff, executrix of the estate, *828in 1930; they had no children.…
2Cases cited14 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. JacobsSupreme Court of the United States · 1939
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Fernandez v. WienerSupreme Court of the United States · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Fusz v. CommissionerUnited States Tax Court · 1966
- Carrie Kramer and Julius Kramer, Executors of the Estate of Abraham Kramer, Deceased v. The United StatesUnited States Court of Claims · 1969
- Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
- Francis M. Fix v. The United StatesUnited States Court of Claims · 1966
- Estate of Barr v. CommissionerUnited States Tax Court · 1963
44 more not listed; retrieve them via the Exa API.