Legal Opinion
Stewart v. Usry
District Court, E.D. Louisiana
Decided July 18, 1967No. Civ. A. No. 15671Published
1Opinion of the Court
CASSIBRY, District Judge.
This cause came to trial on cross motions for summary judgment on the pleadings, stipulation of facts and exhibits.
The question to be decided is whether the property rights which a surviving spouse received in property which is the subject of an imperfect usufruct under Louisiana law qualifies for the marital deduction provided in Section 2056 of the Internal Revenue Code of 1954.
Plaintiffs herein are the duly qualified executrices of the Estate of Seymour J. Stewart, who died in New Orleans, Louisiana, on October 10, 1961.
The last will and testament of Seymour J.…
2Cases cited18 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
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