Legal Opinion
M. Lee Gallenstein v. United States
Court of Appeals for the Sixth Circuit
Decided September 16, 1992No. 91-6327PublishedCited by 28 opinions
1Opinion of the Court
SUHRHEINRICH, Circuit Judge.
Taxpayer M. Lee Gallenstein prevailed in a tax refund suit against the United States. The government appeals, arguing that § 2040 of the Internal Revenue Code (“I.R.C.”) [26 U.S.C. § 2040], as amended, which governs the value of jointly-owned property to be included in a decedent’s estate for federal estate tax purposes, requires including only 50% of the value of certain farm property in the taxpayer’s deceased husband’s estate; and consequently, taxpayer can be taxed on the gain realized in the 50% not included in her husband’s estate. Taxpayer contends that the…
2Cases cited14 opinions
- Thomas v. ArnSupreme Court of the United States · 1986
- Morton v. MancariSupreme Court of the United States · 1974
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Yee v. City of EscondidoSupreme Court of the United States · 1992
- West Virginia University Hospitals, Inc. v. CaseySupreme Court of the United States · 1991
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Coar v. KazimirCourt of Appeals for the Third Circuit · 1993
- United States v. James SpinelleCourt of Appeals for the Sixth Circuit · 1994
- Joy B. Patten, Administrator of the Estate of Marjory L. Blaney, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1997
- Ctr. for Investigative Rptg. v. DOJCourt of Appeals for the Ninth Circuit · 2021
- Estate of Stahl v. Idaho State Tax CommissionIdaho Supreme Court · 2017
23 more not listed; retrieve them via the Exa API.