Legal Opinion
Greer v. United States
Court of Appeals for the Fourth Circuit
Decided September 1, 1971No. Nos. 15425, 15426PublishedCited by 25 opinions
1Opinion of the Court
WINTER, Circuit Judge:
The appeal of plaintiff (No. 15,426), the executrix of her deceased husband’s estate, in her suit for refund of estate taxes, raises the question of whether the deceased’s interest in a farm, the record title of which was solely in his name, passed to his wife so as to entitle the estate to a marital deduction under 26 U.S. C.A. § 2056. It is the plaintiff’s position that notwithstanding record title she and her deceased husband owned the farm as tenants by the entireties so that the deceased’s interest passed to her by operation of law. The government’s appeal (No.…
2Cases cited42 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Boone v. LightnerSupreme Court of the United States · 1943
- Woodard v. MordecaiSupreme Court of North Carolina · 1951
- Little v. Wachovia Bank and Trust CompanySupreme Court of North Carolina · 1960
37 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Mary Jane Gardiner, of the Estate of Laurabel Gardiner, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- Weiss EstateSupreme Court of Pennsylvania · 1973
- Jane W. Holbrook and First National Bank of Arizona, Co-Executors of the Estate of William Wraith, Jr., Deceased v. United StatesCourt of Appeals for the First Circuit · 1978
- Estate of David N. Marine, Deceased, William H. Price, II and Alice B. Nily, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1993
20 more not listed; retrieve them via the Exa API.