Legal Opinion
Allen v. United States
District Court, E.D. New York
Decided May 21, 1965No. 64-C-681PublishedCited by 1 opinion
1Opinion of the Court
ZAVATT, Chief Judge.
Plaintiffs have instituted this action against the United States seeking a refund of estate taxes in the amount of $18,271.33. In essence they claim that the interest passing under the last will and testament of Chester A. Allen, to his widow, Kathleen M. Allen, qualifies for the marital deduction provided for in 26 U.S.C. § 2056, the pertinent provisions of which provide:
Ҥ 2056. Bequests, etc., to surviving spouse
“(a) Allowance of marital deduction.—For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections…
2Cases cited22 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Terry v. . WigginsNew York Court of Appeals · 1872
- Vincent v. RixNew York Court of Appeals · 1928
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Foster v. CommissionerUnited States Tax Court · 1983