Legal Opinion
Nettz v. Phillips
District Court, S.D. Iowa
Decided February 12, 1962No. Civ. 4-1066PublishedCited by 11 opinions
1Opinion of the Court
STEPHENSON, Chief Judge.
This matter came on for hearing after the parties hereto filed stipulations of facts herein followed by motions for summary judgment on behalf of each. The facts are not in dispute. The issue before the court involves a determination of whether property passing from decedent to surviving spouse by will qualified for the marital deduction permitted under the Federal Estate Tax laws. (Section 812(e) of the Internal Revenue Code of 1939, as amended by Section 93(a) of the Technical Amendments Act of 1958).
H. L. Nettz died April 16, 1954, leaving as his will an instrument…
2Cases cited12 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- In Re Estate of LendersSupreme Court of Iowa · 1956
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- In Re Estate of FarleySupreme Court of Iowa · 1946
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- In re the Estate of SilvermanNew York Surrogate's Court · 1964
- Helen L. Tyler, Administratrix of the Estate of Donald M. Tyler, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Burnett v. United StatesDistrict Court, D. South Carolina · 1970
- Estate of Salter v. CommissionerUnited States Tax Court · 1975
6 more not listed; retrieve them via the Exa API.