Legal Opinion
Daniel S. Natchez and Peter Natchez, Executors of the Estate of Benjamin H. Natchez v. United States
Court of Appeals for the Second Circuit
Decided April 15, 1983No. 687, Docket 82-6210PublishedCited by 4 opinions
1Opinion of the Court
MANSFIELD, Circuit Judge:
The United States appeals from a judgment entered in the Southern District of New York, Vincent L. Broderick, Judge, in favor of the plaintiffs Daniel Natchez and Peter Natchez, executors of the estate of Benjamin Natchez, on their claim for a refund of federal estate taxes. We affirm.
Benjamin and Gladys Natchez were married in New York in 1939. In February 1970, while residents of New York, they executed a written separation agreement. Paragraph 4 provided that upon execution of the agreement, Benjamin Natchez
“will give to the wife ... $80,250.00 for her support and…
2Cases cited12 opinions
- Merrill v. FahsSupreme Court of the United States · 1945
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Glen v. CommissionerUnited States Tax Court · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of James H. Waters, Jr., Deceased William Roger Waters and John B. McMillan Co-Executors v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Estate of Smith v. CommissionerUnited States Tax Court · 1990
- Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Estate of Smith v. CommissionerUnited States Tax Court · 1990