Legal Opinion
Miami Beach First National Bank v. United States
Court of Appeals for the Fifth Circuit
Decided May 5, 1971No. 30977PublishedCited by 23 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
This action is for refund of federal estate tax in the amount of $115,124.98 plus interest. The Government appeals from a judgment in favor of Taxpayers, The Miami Beach First National Bank as Administrator, C.T.A., and Marion Adler, Executrix (referred to herein collectively as “Taxpayer”), under the will of Edgar Adler, deceased. We reverse.
The last will and testament of Edgar Adler, decedent, provided a bequest of his residuary estate in trust for the benefit of Marion Adler, his widow, during her life. The remainder was left to certain charitable organizations.…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Simpson v. United StatesSupreme Court of the United States · 1920
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Jennings v. CommissionerUnited States Tax Court · 1948
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Fehrs v. United StatesUnited States Court of Claims · 1980
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982
- Estate of McLendon v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- Continental Illinois National Bank and Trust Company of Chicago, as of the Estate of Josephine W. Speth, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1974
18 more not listed; retrieve them via the Exa API.