Legal Opinion
Estate of Wyly v. Commissioner
Court of Appeals for the Fifth Circuit
Decided February 4, 1980No. Nos. 78-1306, 78-1612 and 78-2585PublishedCited by 12 opinions
1Opinion of the Court
GARZA, Judge:
We are squarely confronted in these three federal estate tax cases with a single question of law, a question answered by way of what is alleged to be dicta thirty years ago in Commissioner v. Estate of Hinds, 180 F.2d 930 (5 Cir. 1950). Is 26 U.S.C. § 2036(a)(1), [hereinafter referred to as “the Act”], applicable automatically to any gift of property from a decedent to his or her spouse in Texas, solely because the decedent by unavoidable operation of Texas law is left with a residue of interest in any income generated by such gifted property?
If the answer is affirmative, then it…
2Cases cited38 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Arnold v. LeonardTexas Supreme Court · 1925
- Dakan v. DakanTexas Supreme Court · 1935
- Hopkins v. BaconSupreme Court of the United States · 1930
- United States v. ByrumSupreme Court of the United States · 1972
33 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Kimbell v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Estate of Elbert B. Whitt, Loyd Whitt v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Daniel J. Mahoney Jr., of the Estate of James M. Cox Jr. v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Estate of Johnson v. CommissionerUnited States Tax Court · 1981
7 more not listed; retrieve them via the Exa API.