Legal Opinion
Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 8, 1961No. 16442PublishedCited by 49 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
The executors of the estate of Edward H. Luehrmann (taxpayers) filed a timely petition for review of the decision of the Tax Court determining a deficiency in estate tax. The facts, which are entirely stipulated, appear in the opinion of the Tax Court reported at 33 T.C. 277.
Mr. Luehrmann, a resident of St. Louis, Missouri, died testate on March 10, 1952. By his will, which has been admitted to probate, the testator devised and bequeathed his residuary estate in trust, the trustees to pay to two employees specified modest monthly payments for life, the remaining…
2Cases cited20 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- United States v. StewartSupreme Court of the United States · 1940
- Edwards v. SlocumSupreme Court of the United States · 1924
15 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- United States v. HeldtCourt of Appeals for the D.C. Circuit · 1981
- Borchers v. CommissionerUnited States Tax Court · 1990
- Bennett Paper Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- United States v. Ben Martin and Rachel T. MartinCourt of Appeals for the Eighth Circuit · 1964
- John W. Crowe v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
44 more not listed; retrieve them via the Exa API.