Legal Opinion
Kern v. United States
Court of Appeals for the Ninth Circuit
Decided February 6, 1974No. 72-1712PublishedCited by 8 opinions
1Opinion of the Court
OPINION
SNEED, Circuit Judge:
This is an estate tax case involving the interaction between the community property law of the State of Washington as it relates to the proceeds of life insurance policies and Section 2042(2) of the Internal Revenue Code of 1954. The facts are not disputed; the problem consists of the legal consequences of these facts under Washington law and Section 2042(2).
*438Albert R. Kern and his wife, Arline G. Kern, were married on January 22, 1928. On January 15, 1958 there was issued by the Northern Life Insurance Company of Seattle, Washington, Policy No. 467-750 in the face…
2Cases cited7 opinions
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- State v. MillerWashington Supreme Court · 1948
- Knowles v. SlocumWashington Supreme Court · 1915
- In Re Smith's EstateWashington Supreme Court · 1968
- California-Western States Life Insurance v. JarmanWashington Supreme Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Dean v. LehmanWashington Supreme Court · 2001
- Estate of Madsen v. Commissioner of Internal RevenueWashington Supreme Court · 1982
- Estate of Meyer v. CommissionerUnited States Tax Court · 1976
- Kern v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Dean v. LehmanWashington Supreme Court · 2001
3 more not listed; retrieve them via the Exa API.