Legal Opinion
In Re Gallagher's Will
New Mexico Supreme Court
Decided March 28, 1953No. 5532PublishedCited by 41 opinions
1Opinion of the Court
COORS, Justice.
Thomas P. Gallagher died testate in Albuquerque, New Mexico, in 1947. He left an estate which for federal estate tax purposes was comprised of community property, property held in joint tenancy with his surviving wife, Caroline M. Gallagher, and insurance proceeds. The total community assets amounted to $1,132,662.77 before allowable deductions. The jointly 'held property was valued at $57,390.02, and insurance benefits to the widow were paid in the sum of $75,986.84.
Decedent’s will by its terms disposed of his separate estate and all of the community assets. A trust was…
2Cases cited59 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
54 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Cuppett v. NeillyWest Virginia Supreme Court · 1958
- Kintzinger v. MillinSupreme Court of Iowa · 1962
- Livingston v. SheltonWashington Supreme Court · 1975
- Rountree v. FrazeeSupreme Court of Alabama · 1968
- In Re Estate of Van DuserAppellate Court of Illinois · 1974
36 more not listed; retrieve them via the Exa API.