Legal Opinion
Stephenson v. United States
District Court, W.D. Virginia
Decided February 9, 1965No. 64-C-32-RPublishedCited by 22 opinions
1Opinion of the Court
MICHIE, District Judge.
This is an action by the plaintiffs to recover certain estate taxes paid to the Internal Revenue Service by the estate of Walter G. Stephenson upon the alleged wrongful assessment and collection of the tax by the District Director.
The question presented is whether the value of certain real estate which the decedent, Walter G. Stephenson, transferred to his wife should be included in the decedent’s gross estate under 26 U.S. C.A. § 2036 (Supp.1964) which provides for such inclusion of property transferred by a decedent for less than an adequate monetary consideration…
2Cases cited9 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- McNichol v. CommissionerUnited States Tax Court · 1958
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Wier v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
- Gutchess v. CommissionerUnited States Tax Court · 1966
- Estate of Barlow v. CommissionerUnited States Tax Court · 1971
- Estate of Gilman v. CommissionerUnited States Tax Court · 1975
17 more not listed; retrieve them via the Exa API.