Legal Opinion
Weil v. United States
United States Court of Claims
Decided January 20, 1960No. 219-57PublishedCited by 14 opinions
1Opinion of the Court
JONES, Chief Judge.
The plaintiff in this action seeks to recover Federal income taxes for the years 1952 through 1955. The issue involved here is whether the plaintiff, as a . life tenant under the will of her deceased husband, is taxable, either as an individual or as a fiduciary, on the capital gains realized from the sale of the securities held by her as a life tenant.
All material facts have been stipulated. The plaintiff is the surviving spouse of Lawrence W. Weil, who died on March 20, 1937, domiciled in the State of Alabama, leaving a will which was probated in the Probate Court of the…
2Cases cited13 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Burnet v. WellsSupreme Court of the United States · 1933
- Helvering v. ButterworthSupreme Court of the United States · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Johnson v. CommissionerUnited States Tax Court · 1997
- United States v. De BonchampsCourt of Appeals for the Ninth Circuit · 1960
- Hirschmann v. United StatesDistrict Court, S.D. New York · 1962
- Grimm v. CommissionerUnited States Tax Court · 1965
- Axe v. United StatesDistrict Court, D. Kansas · 1961
9 more not listed; retrieve them via the Exa API.