Legal Opinion
Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided July 11, 1962No. 19040_1PublishedCited by 40 opinions
1Opinion of the Court
*690GRIFFIN B. BELL, Circuit Judge.
This is an estate tax case.1 It is an appeal by the taxpayer from an adverse decision of the Tax Court. 35 T.C. 50.
Lela Barry Vardell died on September 12, 1955. Her husband, T. W. Vardell, died testate on February 27, 1934. They were domiciled in Texas and all of his property was community property. He put his wife, the decedent here, to an election under his will, either to retain her community one-half interest and receive no part of his estate, or to allow her community one-half interest to be governed by the terms of his will and to receive specified…
2Cases cited23 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Dakan v. DakanTexas Supreme Court · 1935
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
18 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Gregory v. CommissionerUnited States Tax Court · 1963
- United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, DeceasedCourt of Appeals for the Ninth Circuit · 1965
- In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- John Michael Wheeler, Independent of the Estate of Elmore K. Melton, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1997
35 more not listed; retrieve them via the Exa API.