Legal Opinion

Monroe v. United States

District Court, E.D. Washington

Decided May 23, 1969No. Civ. 2196, 2437PublishedCited by 3 opinions

1Opinion of the Court

OPINION

POWELL, Chief Judge.

This opinion concerns two tax cases consolidated for trial. One is for a refund of income taxes and the other for a refund of gift taxes. Both arise from the same undisputed facts.

On July 14, 1937 James V. Monroe, husband of the plaintiff, executed his Last Will and Testament. Paragraph V of the will provided:

“There shall be reserved from my entire estate a life estate in MARY SNYDER MONROE, who shall be entitled during her lifetime to enjoy the full benefits of said estate for her comfort, enjoyment, support, maintenance or expenditure in such manner as in her…

2Cases cited11 opinions

  1. Corliss v. BowersSupreme Court of the United States · 1930
  2. Morgan v. CommissionerSupreme Court of the United States · 1940
  3. Helvering v. StuartSupreme Court of the United States · 1942
  4. Joe Goldstein and Lillian Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
  5. Medlin v. MedlinCourt of Appeals of Texas · 1947

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3Cited by3 opinions

  1. Mary Snyder Monroe v. United StatesCourt of Appeals for the Ninth Circuit · 1972
  2. Estate of Regester v. CommissionerUnited States Tax Court · 1984
  3. Estate of Regester v. CommissionerUnited States Tax Court · 1984

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