Legal Opinion
Kliban v. United States
District Court, D. Connecticut
Decided December 4, 1974No. Civ. No. B-952PublishedCited by 1 opinion
1Opinion of the Court
RULING ON DEFENDANT’S MOTION TO VACATE REFERENCE TO THE MAGISTRATE
ZAMPANO, District Judge.
In this civil action for refund of estate taxes, 28 U.S.C. § 1346(a)(1), the parties have stipulated to the facts and filed cross-motions for summary judgment with supporting briefs. Generally stated, the central issue of law presented is whether a widow’s allowance ordered by a Connecticut probate court under statutory authority, Conn.Gen.Stat. § 45-250, qualified for the marital deduction permitted by 26 U.S.C. § 2056 for vested, nan-terminable property interests passing from a decedent to the…
2Cases cited13 opinions
- La Buy v. Howes Leather Co.Supreme Court of the United States · 1957
- Wingo v. WeddingSupreme Court of the United States · 1974
- Rosalie Givens v. W. T. Grant CompanyCourt of Appeals for the Second Circuit · 1972
- Tpo, Incorporated v. Hon. Thomas R. McMillenCourt of Appeals for the Seventh Circuit · 1972
- Ulys Ingram v. Elliot L. Richardson, Secretary of Health, Education and WelfareCourt of Appeals for the Sixth Circuit · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States Equal Employment Opportunity Commission v. Chipotle Services, LLCDistrict Court, D. Kansas · 2025