Legal Opinion
Jacobs v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 23, 1929No. 8249PublishedCited by 49 opinions
1Opinion of the Court
JOHNSON, District Judge.
Morris Eisenstadt, now deceased, in his lifetime entered into an antenuptial contract with his widow, Marie Eisenstadt, then Marie Johnston, by which it was agreed that, if she survived him, she should be paid out of his estate the sum of $75,000, and that said sum should be in- lieu of all her rights of dower and other marital rights. He died on July 27, 1923. His will contained a provision that his widow, at her election, in lieu of the $75,000 stipulated in the antenuptial contract to be paid her from his estate upon his death, should be paid during her natural life…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
10 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Marshall Naify Revocable Trust v. United StatesCourt of Appeals for the Ninth Circuit · 2012
- Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
44 more not listed; retrieve them via the Exa API.