Legal Opinion
Estate of Darby v. Wiseman
Court of Appeals for the Tenth Circuit
Decided October 21, 1963No. Nos. 7312, 7313PublishedCited by 11 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
These are companion appeals relating to liability for federal estate tax. The executors paid the disputed tax and sued to recover, asserting, first, the right to ■change an election as to the deduction of administration expenses and, second, the right to take a widow’s allowance as an ■estate tax marital deduction. The trial court denied the right to change the election and upheld the widow’s allowance as a proper marital deduction.
No. 7312 is an appeal by the executors from that part of the judgment which relates to the change of election. The decedent Darby, a…
2Cases cited19 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- United States v. Continental Can Co.Supreme Court of the United States · 1963
- Elizabeth Margaret Dallison and Max Dallison v. Sears, Roebuck and Co., a CorporationCourt of Appeals for the Tenth Circuit · 1962
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Grynberg v. CommissionerUnited States Tax Court · 1984
- Edmond R. Glenn and William Burman v. State Farm Mutual Automobile Insurance Company, a CorporationCourt of Appeals for the Tenth Circuit · 1965
- Commissioner v. Mary E. Burrow TrustCourt of Appeals for the Tenth Circuit · 1964
- Estate of Snider v. CommissionerUnited States Tax Court · 1985
- Estate of Wiener v. United StatesDistrict Court, E.D. Wisconsin · 1964
6 more not listed; retrieve them via the Exa API.