Legal Opinion
Maytag v. United States
Court of Appeals for the Tenth Circuit
Decided January 30, 1974No. : 73-1556PublishedCited by 15 opinions
1Opinion of the Court
WILLIAM E. DOYLE, Circuit Judge.
Appellants seek reversal of a United States District Court decision denying to the estate of James B. Maytag (the taxpayer) refund of federal estate taxes in the amount of $612,708.41, which sum was paid by appellant following ruling by the Commissioner of Internal Revenue that the value of the assets- of two inter vivos trusts were part of the taxable assets of the gross estate of James B. Maytag. The basis for the decision was that the decedent possessed a general power of appointment. Section 2041 of the Internal Revenue Code of 1954.1
At trial both parties…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Robertson v. . De BrulatourNew York Court of Appeals · 1907
- Rogers v. . RogersNew York Court of Appeals · 1888
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Peoples Trust Company Of Bergen County v. United StatesCourt of Appeals for the Third Circuit · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- William Mahoney v. Board of Trustees, Boston Shipping Association-International Longshoremen's Association, Afl-Cio Pension PlanCourt of Appeals for the First Circuit · 1992
- Estate of Norman H. Vissering, Deceased, Elizabeth L. Lafferty v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- The First National Bank of Denver, Trustee of the Barry M. Sullivan Trust v. United StatesCourt of Appeals for the First Circuit · 1981
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
- Estate of Margrave v. CommissionerCourt of Appeals for the Eighth Circuit · 1980
10 more not listed; retrieve them via the Exa API.