Legal Opinion
Poage v. Phillips
District Court, S.D. Iowa
Decided December 15, 1961No. Civ. No. 4-1092PublishedCited by 4 opinions
1Opinion of the Court
STEPHENSON, Chief Judge.
The facts in this case are not materially in dispute. Plaintiff is the executrix of the Estate of Robert A. Poage who died September 2, 1955. The defendant is the District Director of the Internal Revenue Service. The last will and testament of Robert A. Poage was probated in Story County, Iowa. The estate tax return filed by the plaintiff reported a gross estate of $114,899.41. Funeral and administrative expenses amounted to $4,158.47. A claimed marital deduction of $57,449.70 plus'the specific exemption of $60,000 resulted in no taxable estate in the estate tax…
2Cases cited5 opinions
- Goodale v. MurraySupreme Court of Iowa · 1940
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Iowa Wesleyan College v. JacksonSupreme Court of Iowa · 1957
- Thomas v. ThomasSupreme Court of Iowa · 1905
- Page v. ParksSupreme Court of Iowa · 1942
3Cited by4 opinions
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Nettz v. PhillipsDistrict Court, S.D. Iowa · 1962
- United States v. Larue Ford, as of the Estate of P. Robert Ford, DeceasedCourt of Appeals for the Eighth Circuit · 1967
- In re the Estate of TatkowNew York Surrogate's Court · 1975