Legal Opinion
Lamar v. Bookwalter
District Court, W.D. Missouri
Decided December 3, 1962No. 13113-3PublishedCited by 2 opinions
1Opinion of the Court
DUNCAN, District Judge.
This action was instituted by the executrix to recover the sum of $70,456.89 plus interest, alleged to have been overpaid as Federal Estate Taxes by the estate of Frederick C. Lamar. The facts are not in dispute, and the question for determination by the court is one of law; whether or not the plaintiff, as deceased’s widow, under the terms of his will was entitled to a marital deduction of 50%, or whether her interest was a terminable one under § 2056 Internal Revenue Code 1954, 26 U.S.C.A.1954 Ed. § 2056.
This controversy arises under § 361 Revenue Act of 1948; c. 168,…
2Cases cited15 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Trautz v. LempSupreme Court of Missouri · 1932
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
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3Cited by2 opinions
- Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, DeceasedCourt of Appeals for the Eighth Circuit · 1963
- United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, DeceasedCourt of Appeals for the Tenth Circuit · 1963