Legal Opinion
Phelps v. Bookwalter
District Court, W.D. Missouri
Decided November 21, 1962No. 1779PublishedCited by 10 opinions
1Opinion of the Court
JOHN W. OLIVER, District Judge.
This is an action for the refund of estate taxes and assessed interest, allegedly overpaid by the estate of Calvin M. Phelps. The stipulated facts .present the basic question of whether or not a widow’s allowance in Missouri constitutes a terminable interest for the purpose of determining the marital deduction under Section 2056 of the Internal Revenue Code of 1954. There is no dispute that the surviving wife applied for and received a one year’s allowance in the amount of $20,000 which was paid her in a lump sum; that in the federal estate tax return, the full…
2Cases cited19 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Hawks v. HamillSupreme Court of the United States · 1933
- President & Directors of Georgetown College v. HughesCourt of Appeals for the D.C. Circuit · 1942
- Yoder v. Nu-Enamel CorporationCourt of Appeals for the Eighth Circuit · 1941
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- Birdwell v. Hazelwood School DistrictDistrict Court, E.D. Missouri · 1972
- Bissell v. McElligottDistrict Court, W.D. Missouri · 1965
- E. O. Bookwalter, District Director of Internal Revenue v. Marie Phelps, of the Estate of Calvin N. Phelps, DeceasedCourt of Appeals for the Eighth Circuit · 1963
- Reed v. United StatesDistrict Court, E.D. Missouri · 1970
5 more not listed; retrieve them via the Exa API.