Legal Opinion
Piatt v. Gray
District Court, W.D. Kentucky
Decided November 29, 1961No. Civ. A. No. 3989PublishedCited by 4 opinions
1Opinion of the Court
BROOKS, Chief Judge.
This action is submitted on the record and the briefs of the parties, and the facts have been stipulated. Plaintiffs, co-executors of the estate of Thomas Carr Piatt, claim that the defendant, the former District Director of Internal Revenue for the District of Kentucky, improperly disallowed a marital deduction for an interest in property passing under the testator’s will to his widow, resulting in an overpayment of federal estate taxes. The testator died on December 9, 1957. Clause III of his will provides in part:
“All the rest and residue of my personal estate…
2Cases cited23 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- 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
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3Cited by4 opinions
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Nettz v. PhillipsDistrict Court, S.D. Iowa · 1962
- Duvall v. United StatesDistrict Court, E.D. Kentucky · 1965
- Collings v. United StatesDistrict Court, W.D. Kentucky · 1961