Legal Opinion
Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 2, 1960No. 2, Docket 25944PublishedCited by 32 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This petition for review tests the correctness of the decision of the Tax Court holding that a bequest by the testator, Ralph G. May, to his wife of the “sole life use of” the residuary estate “with the right in the sole discretion of my said wife to invade and use the principal not only for necessities but generally for her comfort, happiness and well-being” did not meet the requirements of the marital deduction provisions of the Internal Revenue Code. 1 We affirm the decision of the Tax Court.
The whole burden of petitioner’s argument here is that the broad power given…
2Cases cited10 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Grace M. Matteson, as Surviving of the Last Will and Testament of Edward M. Markham v. United StatesCourt of Appeals for the Second Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, DeceasedCourt of Appeals for the Second Circuit · 1962
- Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
27 more not listed; retrieve them via the Exa API.