Legal Opinion
Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 15, 1963No. 17210_1PublishedCited by 28 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
This estate tax petition for review concerns the qualification of an estate’s residue for the marital deduction under § 2056 of the Internal Revenue Code of 1954. The Tax Court, in an opinion not reviewed by the full court and not officially reported, resolved the issue against the estate. T.C. Memo 1962-205.
The case was submitted on stipulated facts and exhibits. These disclose:
The decedent, Hamilton H. Peyton, died testate on June 15, 1957, domiciled in Duluth, St. Louis County, Minnesota. He was 80 years old. He was survived by his wife, age 79, and by 8 adult sons,…
2Cases cited55 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
50 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Commissioner of Internal Revenue v. Estate of Herman J. Bosch, Deceased, Irving Trust Company, Executor,respondentCourt of Appeals for the Second Circuit · 1966
- Estate of Gamble v. CommissionerUnited States Tax Court · 1978
23 more not listed; retrieve them via the Exa API.