Legal Opinion
United States v. Larue Ford, as of the Estate of P. Robert Ford, Deceased
Court of Appeals for the Eighth Circuit
Decided May 23, 1967No. 18293PublishedCited by 6 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The representative of the estate of P. Robert Ford, deceased, instituted this action for refund of additional federal estate tax paid when the marital deduction, claimed on the return as filed for certain properties under § 2056 of the Internal Revenue Code of 1954, 26 U.S.C. § 2056, was disallowed on audit. Tax of $4,395.49, plus interest, is in issue.
The facts are stipulated. Cross-motions for summary judgment were made. Judge McManus decided the case against the government, 66-1 USTC par. 12,372, and it appeals.
The decedent died December 5, 1961. His wife, LaRue…
2Cases cited26 opinions
- Berry v. Estate of BerrySupreme Court of Kansas · 1949
- In Re Baker's EstateSupreme Court of Iowa · 1956
- Wood v. LogueSupreme Court of Iowa · 1914
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
21 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Brown v. CommissionerUnited States Tax Court · 1969
- Estate of Randall v. McKibbenSupreme Court of Iowa · 1971
- Wilcoxen v. United StatesDistrict Court, D. Kansas · 1969
- In re the Estate of TricaricoNew York Surrogate's Court · 1972
- Puchner v. United StatesDistrict Court, E.D. Wisconsin · 1967
1 more not listed; retrieve them via the Exa API.