Legal Opinion
United States v. Ashby O. Stewart, of the Last Will and Testament of Mary W. Stewart, Deceased
Court of Appeals for the Ninth Circuit
Decided September 28, 1959No. 16014PublishedCited by 19 opinions
1Opinion of the Court
JAMESON, District Judge.
Plaintiff seeks recovery of federal estate taxes paid on decedent’s interest in certain life insurance and annuity policies.
Ashby and Mary Stewart were married in 1906 and their marital relationship continued until Mary’s death on February 21, 1951. They were residents of California. At the time of the wife’s death there were 26 insurance and annuity policies on the life of the husband, and seven annuity policies naming the wife as annuitant. The premiums on all of the policies were paid with community property funds.
Two questions are presented: (1) whether one-half of…
2Cases cited19 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Lang v. CommissionerSupreme Court of the United States · 1938
- New York Life Insurance v. Bank of ItalyCalifornia Court of Appeal · 1923
- Talcott v. United StatesCourt of Appeals for the Ninth Circuit · 1928
- Travelers Insurance v. FancherCalifornia Supreme Court · 1933
14 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Mortimer Freedman, Independent Under the Last Will and Testament of Margaret Freeman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Estate of Ellen M. Wien, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Cranston v. MendenhallCalifornia Court of Appeal · 1960
- Scott v. CommissionerCourt of Appeals for the Ninth Circuit · 1967
14 more not listed; retrieve them via the Exa API.