Legal Opinion
Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United States
Court of Appeals for the Fourth Circuit
Decided February 8, 1971No. 14614_1PublishedCited by 63 opinions
1Opinion of the Court
BUTZNER, Circuit Judge:
The government appeals from a judgment of the district court refunding to the estate of Vena A. Calvert taxes on the value of a home assessed under § 2036 of the Internal Revenue Code. 1 Mrs. Calvert bought the home less than two years before her death and conveyed it to her daughter, Mrs. Guynn, four months after its purchase. Mrs. Calvert continued to live there until her death. The district court based its exclusion of the home from Mrs. Calvert’s estate on the ultimate finding that there was “no evidence of an express or implied agreement between decedent and her…
2Cases cited8 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
- Gutchess v. CommissionerUnited States Tax Court · 1966
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3Cited by63 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
58 more not listed; retrieve them via the Exa API.