Legal Opinion
Isabel Collier Read, as of the Estate of Miles Collier, Deceased v. United States
Court of Appeals for the Fifth Circuit
Decided July 18, 1963No. 19517_1PublishedCited by 24 opinions
1Opinion of the Court
JONES, Circuit Judge.
Miles Collier, a resident of Collier County, Florida, died in 1954. His wife, the appellant, was named by him as his executrix and she qualified as such. Among the assets of his estate were a number of real estate mortgages, known as the Gerry mortgages. These were valued for federal estate taxes in the decedent’s estate at $984,056.50. The federal estate tax attributable to these mortgages was $184,996.51. In 1955 the decedent’s estate disposed of the Gerry mortgages and received the amount of $1,093,305.51, which was income. This income was treated, by the estate for…
2Cases cited5 opinions
- White v. United StatesSupreme Court of the United States · 1938
- Walter M. Weil and Adele D. Weil v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- United States v. Harold W. Ivey and Mrs. Virginia Ivey, Harold W. Ivey and Mrs. Virginia Ivey v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- United States v. Memorial CorporationCourt of Appeals for the Sixth Circuit · 1957
3Cited by24 opinions
- Chartier Real Estate Co. v. CommissionerUnited States Tax Court · 1969
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Edna Rice Meissner, Dorothy M. Freeman, and Edwin B. Meissner, Jr., Executors of the Estate of Edwin B. Meissner, Deceased v. The United StatesUnited States Court of Claims · 1966
- United California Bank v. United StatesSupreme Court of the United States · 1978
- Pope & Talbot, Inc. v. CommissionerUnited States Tax Court · 1973
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