Legal Opinion
United States v. Stapf
Court of Appeals for the Fifth Circuit
Decided September 26, 1962No. 18974PublishedCited by 9 opinions
1Opinion of the Court
GRIFFIN B. BELL, Circuit Judge.
This is an estate tax case. The opinion of the District Court is reported at 189 F.Supp. 830. Suit was filed by the executors of the estate of Lowell H. Stapf for a refund of estate taxes and interest paid pursuant to a deficiency asserted against the estate.
All facts have been stipulated. Mr. Stapf died testate on July 29, 1953, a Texas resident and domiciliary. His will was probated in Texas where his principal estate consisting of separate and community property, was situated. His will put his wife to an election1 either to elect not to take under the will…
2Cases cited30 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Koshland v. HelveringSupreme Court of the United States · 1936
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Dakan v. DakanTexas Supreme Court · 1935
- Calvert v. Fort Worth National BankTexas Supreme Court · 1962
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3Cited by9 opinions
- Aimee D. Bagur v. Commissioner of Internal Revenue, Barbara M. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- In Re Estate of OffieldCourt of Appeals of Washington · 1972
- Barbara D. Young, Under the Last Will and Testament of Ethel H. Director, Deceased v. United StatesCourt of Appeals for the D.C. Circuit · 1977
- Collins v. United StatesDistrict Court, N.D. Texas · 1967
- Gulf & South American Steamship Co. v. United StatesUnited States Court of Claims · 1974
4 more not listed; retrieve them via the Exa API.