Legal Opinion
Neta May Hansen, of the Estate of Otto H. Hansen, Deceased v. Richard P. Vinal
Court of Appeals for the Eighth Circuit
Decided July 23, 1969No. 19352_1PublishedCited by 9 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The sole issue on this appeal is whether the District Court erred in holding that the decedent’s estate failed to qualify for the marital deduction allowed by Section 2056, Internal Revenue Code, 1954, because the property interest passing from decedent to his wife was a terminable interest.
The case was tried to the court upon an agreed stipulation of facts and exhibits summarized by the trial court as follows:
“Otto H. Hansen died testate on June 27, 1962. His Last Will and Testament was presented to the County Court of Knox County, Nebraska on July 2, 1962, and was…
2Cases cited14 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Pettit v. BlackNebraska Supreme Court · 1882
- Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, DeceasedCourt of Appeals for the Eighth Circuit · 1963
- In Re the Probate of the Will of ConnellNew York Court of Appeals · 1917
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re Estate of Harry Fried, Deceased. Ethel Fried v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- ESTATE OF WALSH v. COMMISSIONERUnited States Tax Court · 1998
- Estate of Claudia M. Robertson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1990
- Pirrie v. United StatesDistrict Court, D. Montana · 1970
4 more not listed; retrieve them via the Exa API.