Legal Opinion
Ewing v. Rountree
District Court, M.D. Tennessee
Decided April 3, 1964No. Civ. A. 3015PublishedCited by 9 opinions
1Opinion of the Court
WILLIAM E. MILLER, Chief Judge.
This action is brought by the executor of the estate of Mrs. Bessie W. Ewing (herein referred to as decedent or donee) to recover estate taxes paid under protest. The defendant, District Director of Internal Revenue, determined that the taxable estate of the decedent included stock which had been left in trust by decedent’s husband, Caruthers Ewing, Sr., (herein referred to as testator or donor). 1 2 The power to invade the corpus to the extent provided in the will was considered by the defendant to be a “general power of appointment” within the meaning of 26…
2Cases cited18 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Tyler v. United StatesSupreme Court of the United States · 1930
- Gwinn v. CommissionerSupreme Court of the United States · 1932
- Wilgard Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1942
- McQuiddy Printing Co. v. HirsigCourt of Appeals of Tennessee · 1939
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Estate of NunnCalifornia Supreme Court · 1974
- Renick v. United StatesUnited States Court of Claims · 1982
- Caruthers Ewing, of the Estate of Bessie W. Ewing, Deceased v. J. M. Rountree, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Potter v. United StatesDistrict Court, N.D. West Virginia · 1967
4 more not listed; retrieve them via the Exa API.