Legal Opinion
Wheaton v. United States
District Court, D. Minnesota
Decided June 5, 1979No. Civ. 4-78-118PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
MacLAUGHLIN, District Judge.
This is an action brought to recover federal estate taxes paid as a result of the disallowance of part of the marital deduction claimed by the estate of Laurence A. Dare. Both parties move for summary judgment; the necessary facts are the subject of stipulation.
Laurence A. Dare died a resident of Sherburne County, Minnesota, on December 30, 1974. His will, executed December 13, 1972, was admitted to probate in the local probate court. The provisions of the will relevant here are Articles III and IV:
ARTICLE III
I give and bequeath to my said wife…
2Cases cited18 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- In Re Estate of HartmanSupreme Court of Iowa · 1943
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Matter of Estate of ShapiroCourt of Appeals of Minnesota · 1985