Legal Opinion
Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided July 15, 1963No. 18001PublishedCited by 41 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
Harrison Shedd died on November 1, 1949. His estate filed a federal estate tax return claiming a marital deduction under the provisions of Section 812(e) (1) (F) of the Internal Revenue Code of 1939 with respect to property left by Harrison to his wife, Mary. The Commissioner disallowed the deduction and assessed a deficiency. This determination was sustained by the Tax Court (Estate of Shedd v. Commissioner, 23 T.C. 41 (1954)) and, ultimately, by this Court. Estate of Shedd v. Commissioner, 237 F.2d 345 (1956).
Meanwhile, on January 7, 1955, Mary died. Her estate filed…
2Cases cited15 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Shedd v. CommissionerUnited States Tax Court · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- 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 Van Horne v. CommissionerUnited States Tax Court · 1982
- Estate of Gertrude Saunders v. CirCourt of Appeals for the Ninth Circuit · 2014
- Taubman v. CommissionerUnited States Tax Court · 1973
36 more not listed; retrieve them via the Exa API.