Legal Opinion
Lindsey v. United States
District Court, D. Maryland
Decided October 28, 1958No. Civ. 9553PublishedCited by 3 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
This is a suit for refund of estate taxes claimed to have been overpaid. The principal issue is whether five parcels of real estate, held by decedent and his wife as tenants by the entireties, qualify for the marital deduction despite the provisions of a contract between the decedent and his wife.
Plaintiffs are executors under the will of John C. Lindsey, who died on February 13, 1952. On October 25, 1949, he had executed a will, by which the residue of his estate was left in trust to pay the net income to his wife for life, with remainders over. The will contained a…
2Cases cited5 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Columbian Carbon Co. v. KightCourt of Appeals of Maryland · 1955
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Markwell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
3Cited by3 opinions
- In re the Estate of TricaricoNew York Surrogate's Court · 1972
- McLean v. United StatesDistrict Court, E.D. Michigan · 1963
- Schildmeier v. United StatesDistrict Court, S.D. Indiana · 1959