Legal Opinion
Else Kaplun, as of the Estate of Agnes S. Kaplun, Deceased v. United States
Court of Appeals for the Second Circuit
Decided January 13, 1971No. 290, Docket 34440PublishedCited by 9 opinions
1Opinion of the Court
CLARIE, District Judge:
The appellee-executrix prevailed in the District Court on her motion for summary judgment and was granted judgment entitling the decedent’s estate to a refund of federal estate taxes in the amount of $22,337.89, plus interest. The Government has appealed said judgment and contends that the estate taxes originally assessed were lawfully computed pursuant to § 2055(a) of the Internal Revenue Code of 1954, by disallowing a charitable deduction arising out of the decedent’s bequest of her coin collection to the State of Israel on the condition that it be displayed there in…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
- Schoellkopf v. United StatesCourt of Appeals for the Second Circuit · 1942
- Old Colony Trust Co. v. United StatesDistrict Court, D. Massachusetts · 1970
3Cited by9 opinions
- Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United StatesCourt of Appeals for the First Circuit · 1971
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
- Estate of Engelman v. Comm'rUnited States Tax Court · 2003
- Paris v. United StatesDistrict Court, N.D. Ohio · 1974
- Estate of Engelman v. Comm'rUnited States Tax Court · 2003
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