Legal Opinion
Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United States
Court of Appeals for the Fifth Circuit
Decided February 16, 1970No. 27186PublishedCited by 26 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
In this action for refund of estate taxes we must decide (1) whether under Alabama law a widow who elects to take against her husband’s will may receive, in lieu of dower, a nonterminable interest which qualifies for the marital deduction, and (2) whether under Alabama law that part of the estate other than the widow’s share is required to sustain the entire burden of the federal estate tax. Our judicial labors have bordered on the Sisyphean because Alabama has been most meager in its directions.
The decedent, B. C. Cox, a resident of Alabama, died on April 29, 1960,…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Matter of Estate of BovairdSupreme Court of Oklahoma · 1982
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- In Re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Farley v. United StatesUnited States Court of Claims · 1978
- F. Lee Robinson, of the Estate of Fred L. Robinson, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1975
21 more not listed; retrieve them via the Exa API.