Legal Opinion
Estate of Leo J. Goldwater, Deceased. Irving D. Lipkowitz, and Lee J. Goldwater, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 29, 1976No. 867, Docket 75-4277PublishedCited by 4 opinions
1Opinion of the Court
MULLIGAN, Circuit Judge:
This appeal presents this court with the problem of determining who is the “surviving spouse” of the decedent Leo J. Goldwater for purposes of the estate-tax marital deduction authorized by the Internal Revenue Code of 1954, 26 U.S.C. § 2056. 1
The facts have been stipulated and are as follows: On June 20, 1946 Leo married his first wife Gertrude in New York City, where they resided as man and wife until about June 1955. 2 In December 1956 Gertrude was awarded a final decree of separation from Leo by the New York State Supreme Court, New York County. On March 20, 1958,…
2Cases cited11 opinions
- Somberg v. SombergNew York Court of Appeals · 1933
- Estate of Herman Borax, Deceased, Hermine H. Borax, Louis Borax and Benjamin Borax, Executors, and Hermine Borax v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Harold E. Wondsel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
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3Cited by4 opinions
- Boyter v. CommissionerUnited States Tax Court · 1980
- Wisconsin Valley Trust Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1976
- Boyter v. CommissionerUnited States Tax Court · 1980
- Estate of Felt v. CommissionerUnited States Tax Court · 1987