Legal Opinion
Gradow v. United States
United States Court of Claims
Decided February 26, 1987No. 524-84TPublishedCited by 13 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
This case raises an issue with respect to whether section 2036 of the Internal Revenue Code of 1954 requires certain property in which decedent Betty Gradow had a life interest to be included in her gross estate. Both parties have cross moved for partial *809summary judgment.1 For the reasons set out herein, the court concludes that no material facts are in dispute and that defendant is entitled to partial summary judgment.
I. Factual Background
Betty Gradow was bom November 19, 1913. She and Alexander Gradow were married December 19, 1935, and at all times were residents of…
2Cases cited15 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Taft v. CommissionerSupreme Court of the United States · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- John Michael Wheeler, Independent of the Estate of Elmore K. Melton, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1997
- Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Estate of D'Ambrosio v. CommissionerUnited States Tax Court · 1995
- George S. Gradow v. The United StatesCourt of Appeals for the Federal Circuit · 1990
8 more not listed; retrieve them via the Exa API.