Legal Opinion
Spicer v. United States
District Court, D. Kansas
Decided May 2, 1963No. W-2332PublishedCited by 5 opinions
1Opinion of the Court
TEMPLAR, District Judge.
This is an action brought by the executrix of the estate of Z. N. Spicer, deceased, to recover $9,820.15, plus interest, which amount represents additional federal estate taxes assessed against the estate.
On behalf of the estate of Z. N. Spicer, the plaintiff herein filed a federal estate tax return and claimed therein one-half of the gross estate as a marital deduction. Upon examination of the return, the Commissioner of Internal Revenue disallowed the entire value of the estate claimed as a marital deduction on the ground that the joint and reciprocal Will executed…
2Cases cited14 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Markham v. WatermanSupreme Court of Kansas · 1919
- Berry v. Estate of BerrySupreme Court of Kansas · 1949
- Lewis v. LewisSupreme Court of Kansas · 1919
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Army and Air Force Exchange Service v. SheehanSupreme Court of the United States · 1982
- Estate of Watson v. BlumenthalCourt of Appeals for the Second Circuit · 1978
- Wolak v. United StatesDistrict Court, D. Connecticut · 1973
- United States v. Maude E. Spicer, of the Will of Z. N. Spicer, DeceasedCourt of Appeals for the Tenth Circuit · 1964
- Estate v. BlumenthalCourt of Appeals for the Second Circuit · 1978