Legal Opinion
Snodgrass v. United States
District Court, N.D. Alabama
Decided November 12, 1968No. Civ. A. 68-416PublishedCited by 7 opinions
1Opinion of the Court
ORDER ON MOTIONS FOR SUMMARY JUDGMENT
GROOMS, District Judge.
Both plaintiff and defendant have moved for summary judgment with respect to one aspect of this case.
The decedent, John Milton Snodgrass, died intestate on June 1, 1963, leaving a widow and three children surviving him. He left a gross estate valued on the estate tax return at $311,078.05. On the return the marital deduction was computed and given the value of $71,376.36. Upon audit the marital deduction was reduced to $47,310.05, thereby creating an estate tax deficiency. The defendant in computing the value of the widow’s intestate…
2Cases cited8 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Hammond v. WheelerSupreme Court of Missouri · 1961
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Robertson v. United StatesDistrict Court, N.D. Alabama · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Neamand EstateSupreme Court of Pennsylvania · 1974
- Byars v. MixonSupreme Court of Alabama · 1974
- In Re Estate of MarksNew Jersey Superior Court Appellate Division · 1974
- John David Snodgrass, as Administrator of the Estate of John Milton Snodgrass, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
2 more not listed; retrieve them via the Exa API.