Legal Opinion
Stephens v. United States
District Court, D. Montana
Decided July 20, 1967No. Civ. 2606PublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
RUSSELL E. SMITH, District Judge.
Plaintiffs, co-executors of the estate of Chris Jensen, deceased, having paid a deficiency in the estate taxes assessed by the Commissioner of Internal Revenue, sue for a refund. The case was submitted for decision upon stipulated facts.
Claims for refund sufficient in form were timely filed. This action was timely filed. Four issues were submitted:
1. How is the 'marital deduction to be computed in view of a will; a renunciation of it by the widow, and an agreement which controlled the decree of distribution?
Chris Jensen died leaving behind him…
2Cases cited15 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Jackson v. United StatesSupreme Court of the United States · 1964
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Pipe v. CommissionerUnited States Tax Court · 1954
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Abely v. CommissionerUnited States Tax Court · 1973
- Farley v. United StatesUnited States Court of Claims · 1978
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
- Estate of Kennedy v. United StatesDistrict Court, D. South Carolina · 1969
- Doughty v. United StatesDistrict Court, D. Montana · 1969
2 more not listed; retrieve them via the Exa API.