Legal Opinion
In Re Estate of Joseph F. Abely, Deceased. William F. Abeley, Co-Executor v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 17, 1974No. 73-1332PublishedCited by 14 opinions
1Opinion of the Court
ALDRICH, Senior Circuit Judge.
Joseph F. Abely died domiciled in Massachusetts in March 1969, leaving a gross estate of $365,114. He was survived by a widow and three sons. The legacies to the widow were substantially less than what would have been allowed as a marital deduction for federal estate tax purposes. Internal Revenue Code of 1954, § 2056. A year and a half later the widow petitioned the probate court for a widow’s allowance, Mass.G.L. c. 196, § 2, and in February 1971 a decree was entered awarding her $50,000. No appeal was taken, and the payment was made. The Commissioner refused…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jackson v. United StatesSupreme Court of the United States · 1964
- First-Mechanics Nat. Bank v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1940
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Estate of Tompkins v. CommissionerUnited States Tax Court · 1977
- Aerojet-General Corporation v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Estate of Watson v. CommissionerUnited States Tax Court · 1990
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
9 more not listed; retrieve them via the Exa API.