Legal Opinion
Harry D. Schroeder, of the Estate of Thomas J. Woodmansee, Deceased v. United States
Court of Appeals for the Tenth Circuit
Decided February 7, 1991No. 88-2946PublishedCited by 4 opinions
1Per curiam
This is a case of first impression in the area of federal estate tax. A surviving spouse surrendered her survivorship rights to property held in joint tenancy with her husband, and her statutory-election rights to the decedent’s property, in settlement of a controversy with decedent’s daughters from a previous marriage concerning her entitlement to the property. At issue is whether that property nevertheless “passed” to her within the meaning of the marital deduction statute, 26 U.S.C. § 2056(a), (d). 1 The District Court for the Western District of Oklahoma determined on summary judgment…
2Cases cited8 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Lyeth v. HoeySupreme Court of the United States · 1938
- First National Bank of Topeka, Kan. v. United StatesDistrict Court, D. Kansas · 1964
- The Citizens & Southern National Bank, as Administrator and John L. Burge, as Estate of Chester A. Burge, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Frost v. CommissionerUnited States Tax Court · 1993
- DePaoli v. CommissionerUnited States Tax Court · 1993
- Estate of Ransburg v. United StatesDistrict Court, S.D. Indiana · 1991
- Natkanski v. CommissionerUnited States Tax Court · 1992