Legal Opinion
Estate of Jesse E. McMillan Deceased, Mary E. McMillan v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 10, 1982No. 81-1485PublishedCited by 8 opinions
1Opinion of the Court
ROSS, Circuit Judge.
Appellant, Mary E. McMillan, challenges the Tax Court’s 1 determination that a portion of a bequest to her under her late husband’s will did not qualify for the marital deduction under 26 U.S.C. § 2056(b) (1976). McMillan v. Commissioner, 76 T.C. No. 13, slip op. (Jan. 29, 1981). For the reasons set forth herein, we affirm.
Jesse E. McMillan, an Arkansas resident, died on July 14, 1975, leaving- a will which in relevant part provided as follows:
[2] I, J. E. McMillan here by Will everything that I have to my wife, Mary Ethel (Conn) McMillan for so long as she may live.
[3] I…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- William H. Reading and Beverly S. Reading v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Dillen v. FancherSupreme Court of Arkansas · 1937
- Glenn Ross Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Canaan National Bank v. PetersSupreme Court of Connecticut · 1991
- Jose De Oliveira, Jr., as of the Estate of Serafina De Oliveira v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Bank of Boston Connecticut v. Maier, No. 112839 (Jan. 24, 1994)Connecticut Superior Court · 1994
- Estate of Adams v. CommissionerUnited States Tax Court · 1990
- Estate of Bowgren v. CommissionerUnited States Tax Court · 1995
3 more not listed; retrieve them via the Exa API.