Legal Opinion
Kellar v. Kasper
District Court, D. South Dakota
Decided February 28, 1956No. Civ. 424PublishedCited by 17 opinions
1Opinion of the Court
MICKELSON, Chief Judge.
On April 15, 1948, shortly after the enactment of the marital deduction provisions in the Estate Tax statute, Chambers Kellar, an attorney, executed a will which revoked a prior will executed on November 23, 1945. The 1948 will was in effect when the decedent died on May 19, 1950. It provided, in part, as follows:
“Item 2. I give and bequeath to my wife, Floy B. Kellar, if living at the time of the Distribution of my estate, the sum of One Hundred Thousand Dollars, ($100,000), in money or at her option in securities to be selected by her, at their market value; if she…
2Cases cited10 opinions
- Carter v. FrahmSouth Dakota Supreme Court · 1913
- Partridge v. Von AhndenCalifornia Court of Appeal · 1948
- Briggs v. BriggsSouth Dakota Supreme Court · 1950
- Clarke v. DuffieldCalifornia Court of Appeal · 1930
- Siller v. DunnCalifornia Court of Appeal · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by17 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
- Rowett v. McFarlandSouth Dakota Supreme Court · 1986
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Steele v. United StatesDistrict Court, D. Montana · 1956
12 more not listed; retrieve them via the Exa API.