Legal Opinion
John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United States
Court of Appeals for the Seventh Circuit
Decided October 8, 1980No. 80-1022PublishedCited by 13 opinions
1Opinion of the Court
WILLIAM J. CAMPBELL, Senior District Judge.
The issue in this case is whether the Commissioner of Internal Revenue erroneously included a life estate in the amount of $294,577. in determining gross estate of Beatrice F. Brantingham upon her death.
C. Alan Brantingham died testate on March 25, 1954 in the State of Massachusetts. He was a resident of Massachusetts at that time, and his will was probated there. The will, which had been drawn seventeen years prior to his death, contained the following provision:
“I hereby give, devise and bequeath unto my children, share and share alike, per…
2Cases cited17 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Dana v. DanaMassachusetts Supreme Judicial Court · 1904
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Joseph Eichelberger & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Vitt v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- Estate of Little v. CommissionerUnited States Tax Court · 1986
- Independence Bank Waukesha (N.A.) v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Grace S. Pyle, a Disabled Adult, by Carolyn Straub, Successor Guardian of Her Estate v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Estate of Sieber v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2001
8 more not listed; retrieve them via the Exa API.