Legal Opinion
In Re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 20, 1974No. 73-1618PublishedCited by 16 opinions
1Opinion of the Court
JOHN W. PECK, Circuit Judge.
The issue involved in this appeal is whether the Tax Court properly applied Ohio law to the facts herein when it required that decedent’s transfers to his surviving spouse and charities in his will and revocable trust must be charged, in the absence of a clearly expressed intention to the contrary, with their pro rata share of the federal estate tax liability generated by his estate.
The facts are undisputed. Decedent, Herbert R. Penney, died testate on March 2, 1966 in Columbus, Ohio, leaving a probate estate valued at $4,722,687.00. For the purposes of this appeal…
2Cases cited14 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Cassidy v. GlossipOhio Supreme Court · 1967
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Estate of Sawyer v. CommissionerUnited States Tax Court · 1979
- Estate of Monroe v. CommissionerUnited States Tax Court · 1995
- Wittenberg University v. WaterworthOhio Court of Appeals · 1984
- ESTATE OFCourt of Appeals for the Sixth Circuit · 1996
- Estate of Swallen v. CommissionerUnited States Tax Court · 1993
11 more not listed; retrieve them via the Exa API.