Legal Opinion
Estate of Gilchrist v. Commissioner
Court of Appeals for the Fifth Circuit
Decided November 13, 1980No. Nos. 78-2400, 79-3005PublishedCited by 7 opinions
1Opinion of the Court
JOHN W. PECK, Circuit Judge.
The questions raised by these federal estate-tax cases concerned property over which decedents “had” certain incidents of ownership-incidents which the decedents in these cases lacked the legal capacity to exercise at the times of their deaths.
I. THE GILCHRIST CASE
In 1960, Anna Gilchrist’s husband, having made several specific bequests to others, left to his wife “the income the use and benefits with full rights to sell or transfer-all [sic] the remainder of [his] property, both real and personal, so long as she may live.... ” This remainder was to be divided among…
2Cases cited26 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Jackson v. United StatesSupreme Court of the United States · 1964
- United States v. O'MALLEYSupreme Court of the United States · 1966
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- S. Prestley Blake and Setsu Blake v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- In Re Estate of AmundsonSouth Dakota Supreme Court · 2001
- Mrs. Claude M. Williams, Individually, Etc., Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- Estate of Anna Lora Gilchrist, Deceased, Layland Myatt and Elizabeth Dearborn, Independent Executors v. Commissioner of Internal Revenue, Estate of Ruth T. Reid, Deceased, Walter D. Reid, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Estate of Vissering v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.