Legal Opinion
Mayer v. Reinecke
Court of Appeals for the Seventh Circuit
Decided June 23, 1942No. 7866PublishedCited by 5 opinions
1Opinion of the Court
KERNER, Circuit Judge.
We are asked to decide whether an Illinois decedent’s gross estate, for federal estate tax purposes, should include the value of the widow’s dower and her statutory one-third interest in the personalty.
Plaintiffs as testamentary trustees sued the Collector for the recovery of an alleged overpayment of estate taxes, after the Commissioner had rejected their refund claim premised upon the theory that the value of these marital interests was improperly included in the gross estate. The trial court overruled the Government’s demurrer and proceeded to try the case. It entered…
2Cases cited15 opinions
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- Billings v. PeopleIllinois Supreme Court · 1901
- Davis v. MatherIllinois Supreme Court · 1923
- In re Taylor's WillIllinois Supreme Court · 1870
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3Cited by5 opinions
- 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
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Estate of Poe v. PoeSupreme Court of Missouri · 1947
- Second Nat. Bank of Danville, Ill. v. DallmanCourt of Appeals for the Second Circuit · 1954
- Estate of Mangione v. CommissionerUnited States Tax Court · 1986