Legal Opinion
Manship v. United States
District Court, E.D. Louisiana
Decided June 20, 1958No. Civ. A. No. 7473PublishedCited by 1 opinion
1Opinion of the Court
J. SKELLY WRIGHT, District Judge.
Charles P. Manship died on January 27, 1947, leaving three-quarters of his estate to his wife. A substantial part of this property was still owned by Mrs. Manship when she died on September 30, 1950, and it thus became part of her estate. The only issue in this case is the proper amount allowable as a deduction from the gross estate of Mrs. Manship for previously taxed property under Section 812(c) of the Internal Revenue Code of 1939.1 The plaintiffs are Mrs. Man-*738ship's sons, who are also her sole heirs and residuary legatees.
Mrs. Manship’s share of her…
2Cases cited7 opinions
- Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Commissioner v. GarlandCourt of Appeals for the First Circuit · 1943
- Ackley v. CommissionerUnited States Tax Court · 1955
- Bank of America National Trust and Savings Association, as for the Last Will and Testameny of Thomas McDonough Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Chapman v. Local 104 of International Ass'n of MachinistsDistrict Court, S.D. West Virginia · 1961