Legal Opinion
Meyer v. United States
Supreme Court of the United States
Decided November 21, 1960No. 13PublishedCited by 14 opinions
1Opinion of the CourtJustice Whittaker
Petitioners, who are executors of the estate of Albert F. Meyer, brought this suit to recover an alleged overpayment of federal estate taxes and the District Court granted *411the relief asked. 166 F. Supp. 629. The Court of Appeals reversed, 275 F. 2d 83, and we granted the executors’ petition for certiorari, 361 U. S. 929, because of a conflict of decisions in the circuits. Cf. In re Reilly’s Estate, 239 F. 2d 797, decided by the' Court of Appeals for the Third Circuit.
Two policies of life insurance are involved,1 but since they are in all material respects identical, we need deal with only one…
2Cases cited3 opinions
- In Re Estate of Joseph E. Reilly, Deceased. Grace F. Reilly, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Meyer v. United StatesDistrict Court, W.D. New York · 1958
- Edward J. Meyer, Marion E. Meyer and Alfred M. Saperston, Executors of the Estate of Albert F. Meyer v. United StatesCourt of Appeals for the Second Circuit · 1960
3Cited by14 opinions
- Estate of Allen v. CommissionerUnited States Tax Court · 1963
- Estate of Leach v. CommissionerUnited States Tax Court · 1984
- Jackson v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Van Loon v. TREACourt of Appeals for the Fifth Circuit · 2024
- Doughty v. United StatesDistrict Court, D. Montana · 1969
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