Legal Opinion
Burnett v. United States
District Court, D. South Carolina
Decided June 29, 1970No. Civ. A. No. 69-390PublishedCited by 7 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER
DONALD RUSSELL, District Judge.
The issue in this case is whether a certain testamentary gift to a surviving spouse qualifies for the marital deduction under Section 2056, 26 U.S.C.
The parties have stipulated the essential facts. Actually the controversy turns on the construction of the will of the testator. The pertinent terms of the will have been agreed to and the only dispute between the parties concerns the construction of such terms.
The language of the testamentary gift in question, which poses the controversy, is:
“Item III. I will and…
2Cases cited52 opinions
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- New England Mut. Life Ins. Co. v. MitchellCourt of Appeals for the Fourth Circuit · 1941
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Comer v. Citizens & Southern National BankSupreme Court of Georgia · 1935
47 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Holland v. CommissionerUnited States Tax Court · 1975
- Helen L. Tyler, Administratrix of the Estate of Donald M. Tyler, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Burnett v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Clarice S. Burnett, as of the Estate of Arch P. Burnett, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Adams v. CommissionerUnited States Tax Court · 1990
2 more not listed; retrieve them via the Exa API.