Legal Opinion
Robertson v. United States
District Court, N.D. Alabama
Decided February 21, 1968No. Civ. A. 64-515PublishedCited by 13 opinions
1Opinion of the Court
OPINION
LYNNE, Chief Judge.
Suing to recover a refund of federal estate taxes paid as the result of a deficiency assessment, plaintiff as executor of the will of his brother, Thomas H. Robertson, Jr., deceased, contends that the Commissioner erred in disallowing the marital deduction claimed under the provisions of 26 U.S.C.A. § 2056.
Thomas H. Robertson, Jr. died in November, 1955, leaving surviving him his widow and a minor son. By his will, duly admitted to probate, he devised and bequeathed to his widow, Evelyn W. Robertson, the homestead and all adjoining lands, the furniture, fixtures and…
2Cases cited40 opinions
- Free v. BlandSupreme Court of the United States · 1962
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Yiatchos v. YiatchosSupreme Court of the United States · 1964
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
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3Cited by13 opinions
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Mann v. BradleySupreme Court of Colorado · 1975
- In Re Estate of GowlingIllinois Supreme Court · 1980
- Matter of Estate of BovairdSupreme Court of Oklahoma · 1982
- Neamand EstateSupreme Court of Pennsylvania · 1974
8 more not listed; retrieve them via the Exa API.