Legal Opinion
The First National Exchange Bank of Roanoke, and Trustee Under the Will of Josephus Daniels Pell, Deceased v. United States
Court of Appeals for the First Circuit
Decided July 24, 1964No. 9225_1PublishedCited by 18 opinions
1Opinion of the Court
BUTZNER, District Judge.
The District Court 1 held that the commuted value of a widow’s dower in the estate of her husband qualified for the marital deduction allowed by § 2056 of the Internal Revenue Code of 1954 2 We affirm.
Josephus Daniels Pell died on September 2,1958. His will left his entire estate in trust for the benefit of his widow for her life.
The widow renounced her husband’s will pursuant to § 64-13, Code of Virginia, 1950. 3 She thus became entitled to one-half of the decedent’s net personal estate and a life estate in one-third of his realty. 4
The statutes of Virginia provide…
2Cases cited6 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United StatesCourt of Appeals for the First Circuit · 1984
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United StatesCourt of Appeals for the Sixth Circuit · 1971
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Wachovia Bank & Trust Company v. United StatesDistrict Court, E.D. North Carolina · 1964
13 more not listed; retrieve them via the Exa API.