Legal Opinion
Old Kent Bank & Trust Co. v. United States
Court of Appeals for the Sixth Circuit
Decided June 15, 1966No. 16438PublishedCited by 14 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This appeal presents two questions:(1) Is a federal court, in determining the marital deduction to which the estate of a decedent is entitled for federal estate tax purposes, conclusively bound by the construction of decedent’s will adopted by a Michigan Probate Court in a decision from which no appeal was taken?
*446(2) If not, what is the correct construction of the will here involved?
A deficiency was asserted against the co-executors (“executors”) on the ground that the marital deduction claimed on the federal estate tax return was excessive under § 812(e) of the…
2Cases cited51 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Knowlton v. MooreSupreme Court of the United States · 1900
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
46 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Geraldine W. Bradley and Donald H. Bradley v. General Motors CorporationCourt of Appeals for the Sixth Circuit · 1975
- Eileen Dowell v. John W. Gardner, Secretary of Health, Education and WelfareCourt of Appeals for the Sixth Circuit · 1967
- Jeanette Gray v. Elliot L. Richardson, Secretary of Health, Education and WelfareCourt of Appeals for the Sixth Circuit · 1973
- Ferenc Bedo v. Helen E. McGuireCourt of Appeals for the Sixth Circuit · 1985
9 more not listed; retrieve them via the Exa API.