Legal Opinion
Brodrick v. Moore
Court of Appeals for the Tenth Circuit
Decided September 1, 1955No. 5051PublishedCited by 12 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This controversy arose between the Director of Internal Revenue for the District of Kansas and the executors of the Estate of Charles Sperry, deceased, over the question of whether United States Government bonds purchased by the deceased during his lifetime with his daughter as co-owner, should be considered as a part of Sperry’s estate in determining the marital deduction to which the widow was entitled under Section 812 (e) of the Internal Revenue Code of 1939.1 The Kansas Probate Court held that the bonds became the property of the daughter upon Sperry’s death and…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
- Harvey v. RackliffeSupreme Judicial Court of Maine · 1945
- Tomb v. BardoSupreme Court of Kansas · 1941
- Ashelford v. ChapmanSupreme Court of Kansas · 1909
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Mackie v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.