Legal Opinion
Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United States
Court of Appeals for the Sixth Circuit
Decided April 16, 1971No. 20649PublishedCited by 14 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
The only issue presented by this case is whether or not the widow’s allowance provided by Michigan law (Mich.Stat.Ann. § 27.3178(138) (1962), M.C.L.A. § 702.68) is subject to the federal estate tax marital deduction provided by Congress in INT.REV.CODE of 1954, § 2056 (a), or on the contrary, is taxable as a “terminable interest” under § 2056(b). The District Court held the Michigan widow’s allowance was not “terminable” and the government appeals.
This issue has been squarely decided in two prior eases, one in the District Court (Estate of Reynolds v. United States, 189…
2Cases cited16 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- 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
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Estate of Abely v. CommissionerUnited States Tax Court · 1973
- Estate of Tompkins v. CommissionerUnited States Tax Court · 1977
- Estate of Rubinow v. CommissionerUnited States Tax Court · 1980
- Estate of Snider v. CommissionerUnited States Tax Court · 1985
9 more not listed; retrieve them via the Exa API.