Legal Opinion
Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United States
Court of Appeals for the Third Circuit
Decided June 22, 1965No. 14860PublishedCited by 30 opinions
1Opinion of the Court
FREEDMAN, Circuit Judge.
This case involves the question whether a surviving spouse’s share in the residuary estate of the testator shall bear a proportionate part of the federal estate tax.
The testator, a resident of New Jersey, died on November 18,1955, leaving a will dated May 6, 1948, one month after the marital deduction was adopted by Congress.
The will directed the payment of testator’s debts and funeral expenses, devised his residence to his wife and bequeathed to her all his household goods, furnishings and effects, automobiles, wearing apparel and jewelry and personal effects. It…
2Cases cited15 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- United States v. StapfSupreme Court of the United States · 1964
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Willcox v. Penn Mutual Life InsuranceSupreme Court of Pennsylvania · 1947
10 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Putnam v. PutnamMassachusetts Supreme Judicial Court · 1974
- In Re Estate of GowlingIllinois Supreme Court · 1980
- Frances Greene, as of the Estate of Carl W. Greene, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- In Re Wdh Howell, LLCUnited States Bankruptcy Court, D. New Jersey · 2003
- In Re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
25 more not listed; retrieve them via the Exa API.