Legal Opinion
Snyder v. United States
District Court, W.D. Kentucky
Decided February 20, 1962No. Civ. A. 4053PublishedCited by 13 opinions
1Opinion of the Court
BROOKS, Chief Judge.
By this action plaintiff seeks a refund of estate taxes paid as a result of a determination by the Commissioner of Internal Revenue that plaintiff’s decedent possessed at death a “general power of appointment” over her deceased husband’s residuary estate and that the property subject to the power, that portion of the residuary estate not consumed or otherwise disposed of by her prior to her death, was includable in her gross estate by reason of Section 2041 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 2041. The specific question raised by defendant’s motion to…
2Cases cited34 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Webster v. FallSupreme Court of the United States · 1925
- Freuler v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
29 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- STRITE v. McGINNESCourt of Appeals for the Third Circuit · 1964
- Ewing v. RountreeDistrict Court, M.D. Tennessee · 1964
- Security-Peoples Trust Company v. United StatesDistrict Court, W.D. Pennsylvania · 1965
- Piatt v. GrayCourt of Appeals for the Sixth Circuit · 1963
8 more not listed; retrieve them via the Exa API.