Legal Opinion
Duca v. United States
District Court, D. Maryland
Decided December 31, 1964No. Civ. 14480PublishedCited by 3 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
This is an action to recover federal estate taxes alleged to have been "errone ously assessed and paid. Only one point is presented to the Court for decision at this time, namely, whether a $20,000 item, representing the value of a house on Taylor Avenue, was properly included in Schedule M as qualifying for the marital deduction.
Facts
Maurice Duea died on September 1, 1956, survived by his second wife, Rose, and Peter, a son by his first wife. He left a poorly drawn will, dated November 26, 1938, which contained the following provisions:
“First. I give, devise and…
2Cases cited10 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Scarborough v. Atlantic Coast Line R. CoCourt of Appeals for the Fourth Circuit · 1949
- Chandlee v. ShockleyCourt of Appeals of Maryland · 1959
- Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Barrett v. ClarkCourt of Appeals of Maryland · 1947
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Burnett v. United StatesDistrict Court, D. South Carolina · 1970
- Hailey v. WallerDistrict Court, D. Maryland · 2019
- Hardnett v. Potomac Heights Mutual Home Owners Association, Inc.District Court, D. Maryland · 2022