Legal Opinion
Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee Phillips
Court of Appeals for the Tenth Circuit
Decided February 27, 1967No. 9041_1PublishedCited by 14 opinions
1Opinion of the Court
SETH, Circuit Judge.
The plaintiff-appellant is the executor of the estate of Seren P. Hansen, and the defendant-appellee is the District Director of Internal Revenue for Colorado. The suit is for a refund of estate taxes, and the issue relates to allowable deductions under Section 2055(a) of the 1954 Internal Revenue Code. The United States District Court denied relief to the taxpayer and this appeal was taken.
The decedent died testate, bequeathing his entire estate to the Hammer School District of Vrads Parish in Denmark: “To be used by said school district in any manner it may wish for the…
2Cases cited1 opinion
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
3Cited by14 opinions
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Pennsylvania Bank & Trust Co. v. United StatesDistrict Court, W.D. Pennsylvania · 1978
- Else Kaplun, as of the Estate of Agnes S. Kaplun, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
- Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United StatesCourt of Appeals for the First Circuit · 1971
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