Legal Opinion
First Kentucky Trust Company, of the Estate of Louisa W. Moore v. United States
Court of Appeals for the First Circuit
Decided June 21, 1984No. 79-3452PublishedCited by 5 opinions
1Opinion of the Court
PHILLIPS, Senior Circuit Judge.
This action was filed by an executor to recover federal estate taxes assessed and collected by the Commissioner of Internal Revenue. Involved is the estate of a wife whose husband was found guilty of killing her. Two statutes are at issue: the federal estate tax law, particularly 26 U.S.C. §§ 2033 and 2042; and the Kentucky forfeiture statute, K.R.S. § 381.280:
381.280 Forfeiture of right to property for killing decedent
If the husband, wife, heir-at-law, beneficiary under a will, joint tenant with the right of survivorship or the beneficiary under any insurance…
2Cases cited22 opinions
- Commonwealth v. CookMassachusetts Supreme Judicial Court · 1980
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Harris v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1956
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Cowan v. PleasantCourt of Appeals of Kentucky (pre-1976) · 1954
17 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Comerica Bank, N.A., of the Estate of Russell v. Dancey v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- Abrams v. TrunzoCourt of Appeals for the Eleventh Circuit · 1997
- Newton v. NewtonCourt of Appeals of Kentucky · 2011
- Abrams v. TrunzoCourt of Appeals for the Third Circuit · 1997
- Abrams v. TrunzoCourt of Appeals for the Eleventh Circuit · 1997