Legal Opinion
Steele v. United States
District Court, D. Montana
Decided October 23, 1956No. 1815PublishedCited by 14 opinions
1Opinion of the Court
PRAY, Chief Judge.
The above entitled cause is submitted to the court on an agreed statement of facts, presenting therefore only legal questions for final determination. The pertinent facts involved center about the proper interpretation of the last will' of the decedent, William J. Steele, who died about September 1, 1951. The wording of the will aforesaid directly in question here reads as follows:
“In the event my said wife, Blanche C. Steele, should not be living at the time Decree of Distribution of my estate is made hereunder, then that portion of my estate which she would have received…
2Cases cited9 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Helvering v. StuartSupreme Court of the United States · 1942
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, DeceasedCourt of Appeals for the Eighth Circuit · 1963
- Sbicca v. CommissionerUnited States Tax Court · 1960
- Estate of Thomas C. Werbe, American Fletcher National Bank and Trust Company, Administrator, C.T.A. v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Horton v. CommissionerUnited States Tax Court · 1967
- Smith v. United StatesDistrict Court, D. Colorado · 1957
9 more not listed; retrieve them via the Exa API.