Legal Opinion
Estate of James A. Whipple, Deceased, Mildred G. Whipple v. United States
Court of Appeals for the Sixth Circuit
Decided December 11, 1969No. 19199_1PublishedCited by 15 opinions
1Opinion of the Court
WEICK, Circuit Judge.
The suit in the District Court was brought by the Estate of James A. Whipple for refund of federal estate taxes alleged to have been erroneously and illegally assessed and collected. The decedent Whipple died intestate on August 6, 1960, a resident of Kentucky. The only question for our determination is the calculation of the marital deduction under Section 2056(b) (4) (A) of the Internal Revenue Code of 1954. 1 In general, Sec tion 2056 provides that for the purposes of determining the federal estate tax, the value of the taxable estate shall be determined by deducting…
2Cases cited18 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Lincoln Bank & Trust Co. v. HuberCourt of Appeals of Kentucky (pre-1976) · 1951
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
13 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Richardson v. CommissionerUnited States Tax Court · 1987
- In Re Estate of GowlingIllinois Supreme Court · 1980
- Farley v. United StatesUnited States Court of Claims · 1978
- Estate of Fine v. CommissionerUnited States Tax Court · 1988
- F. Lee Robinson, of the Estate of Fred L. Robinson, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1975
10 more not listed; retrieve them via the Exa API.