Legal Opinion
Peterson v. Calvert
Court of Appeals of Texas
Decided November 3, 1971No. 11853PublishedCited by 18 opinions
1Opinion of the Court
O’QUINN, Justice.
This case involves construction of the state inheritance tax statutes. The question to be decided is whether the language of Article 14.04 (Class C) “ * * * to or for the use of a brother or sister, or a direct lineal descendant of a brother or sister * * * ” includes a direct lineal descendant of the brother of the deceased wife of decedent.
The decedent, Marion E. Pivoto, died in August of 1967. His wife predeceased him, and there were no children born of their marriage. Decedent by will left his estate to three daughters of F. L. Pivoto, a brother of decedent, and to the…
2Cases cited9 opinions
- City of Mason v. West Texas Utilities Co.Texas Supreme Court · 1951
- State v. RichardsTexas Supreme Court · 1957
- Calvert v. Fort Worth National BankTexas Supreme Court · 1962
- County of Harris v. CrookerTexas Supreme Court · 1923
- Lewis v. O'HairCourt of Appeals of Texas · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Railroad Commission of Texas v. Arco Oil & Gas Co.Court of Appeals of Texas · 1994
- JOAQUIN INDEPENDENT SCHOOL DISTRICT v. FincherCourt of Appeals of Texas · 1974
- Knodel v. DickermanSupreme Court of Virginia · 1993
- State Farm Mutual Automobile Insurance Co. v. Brown, Texas Court of Appeals, 1st District (Houston)1999
- Ex Parte LoweryCourt of Appeals of Texas · 1975
13 more not listed; retrieve them via the Exa API.