Legal Opinion
Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, Administrator
Court of Appeals for the Second Circuit
Decided March 25, 1960No. 202, Docket 25922PublishedCited by 34 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
All the pertinent facts bearing upon the issue before us have been stipulated. Decedent intestate, Carlton A. Shively, was a resident of Connecticut at the time of his death. He had married one Marie Wilson on March 26, 1927. A son was born of this marriage. On May 7, 1930 Shively and his wife entered into a separation agreement which provided, inter alia, that after the son attained the age of twenty-one Shively would pay Marie $40 per week until her death or remarriage, and it was further provided that these payments would be a charge upon Shively’s estate should he…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Commissioner of Internal Revenue v. StraussCourt of Appeals for the Seventh Circuit · 1935
8 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
29 more not listed; retrieve them via the Exa API.