Legal Opinion
United States v. Winifred H. Turner, of the Estate of Alice H. Turner, Deceased
Court of Appeals for the Eighth Circuit
Decided March 8, 1961No. 16478_1PublishedCited by 10 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The sole issue here is whether this Missouri decedent, Alice H. Turner,, at her death in 1955 possessed, with respect to certain insurance proceeds, a general power of appointment “created 1 on or before October 21, 1942” so that those proceeds were free from federal estate tax. The governing statute is § 2041 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2041.1 The District Court held that the powers were created prior to October 1942 and that the fund in question was not taxable. Turner v. United States, D.C.W.D.Mo., 178 F.Supp. 239.
The pertinent facts are…
2Cases cited19 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- United States v. FieldSupreme Court of the United States · 1921
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Keeter v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Estate of Kleemeier v. CommissionerUnited States Tax Court · 1972
- Estate of Nancy E. Rosenblatt, Deceased, Joseph Rosenblatt, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
- Estate of Margrave v. CommissionerCourt of Appeals for the Eighth Circuit · 1980
5 more not listed; retrieve them via the Exa API.