Legal Opinion
In Re Estate of Harry Fried, Deceased. Ethel Fried v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 13, 1971No. 837, Docket 71-1015PublishedCited by 26 opinions
1Opinion of the Court
SMITH, Circuit Judge:
This is an appeal from a decision of the Tax Court 1 (Irene F. Scott, Judge), upholding the assessment of a deficiency of $8,154.88 in federal estate taxes of the estate of Harry Fried, who died testate on July 20, 1963. We find no error and affirm the judgment.
The first issue raised attacks the dis-allowance of a claimed marital deduction. Decedent’s last will and testament provided that the entire estate, after debts and expenses, was to go to his wife. It further provided, however, that:
In the event that my said beloved wife * * * shall predecease me or shall die in…
2Cases cited8 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- Worthen v. United StatesDistrict Court, D. Massachusetts · 1961
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- In re the Estate of BullNew York Surrogate's Court · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- Estate of Bogley v. United StatesUnited States Court of Claims · 1975
- Clapp v. Cass CountyNorth Dakota Supreme Court · 1975
- Estate of Simmie v. CommissionerUnited States Tax Court · 1978
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
21 more not listed; retrieve them via the Exa API.