Legal Opinion
Newman v. United States
District Court, S.D. Illinois
Decided September 4, 1959No. Civ. A. 2574PublishedCited by 7 opinions
1Opinion of the Court
POOS, District Judge.
This is an action brought pursuant to 28 U.S.C.A. § 1346 (as amended) for refund of an assessed deficiency of a portion of Federal estate taxes paid by plaintiff, administrator of the estate of Ethel L. Newman, deceased. The case was tried before the court upon an agreed stipulation of facts, together with attached exhibits and briefs.
The only question presented is whether the Commissioner erred in disallowing the marital deduction and determining the interest passing to the surviving spouse, W. D. Newman, was a terminable interest under See. 812(e) (1) of the Internal…
2Cases cited6 opinions
- Vanderzee v. SlingerlandNew York Court of Appeals · 1886
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Kohtz v. EldredIllinois Supreme Court · 1904
- Wolfer v. HemmerIllinois Supreme Court · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Nettz v. PhillipsDistrict Court, S.D. Iowa · 1962
- Pindel v. CzerniejewskiCourt of Appeals of Wisconsin · 1994
- Grace S. Pyle, a Disabled Adult, by Carolyn Straub, Successor Guardian of Her Estate v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- First National Bank of Janesville v. NelsonDistrict Court, E.D. Wisconsin · 1964
2 more not listed; retrieve them via the Exa API.