Legal Opinion
Marcus v. DeWitt
Court of Appeals for the Eleventh Circuit
Decided May 12, 1983No. 81-6115PublishedCited by 10 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
Suzanne Marcus, as personal representative of the Estate of Stanley P. Rhein, (“Taxpayer”) appeals from the summary judgment entered in the district court, 534 F.Supp. 55, in favor of the United States (“Government”), holding that the expenses incurred by the executor in selling the decedent’s residence are not deductible as administration expenses for estate tax purposes.
The following facts were stipulated:
The decedent, Stanley P. Rhein, died on April 28, 1976 [sic — April 18, 1976], His will nominated the plaintiff, Suzanne Marcus, as the Personal…
2Cases cited14 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Murray Stein v. Reynolds Securities, Inc.Court of Appeals for the Eleventh Circuit · 1982
- Impossible Electronics Techniques, Inc. v. Wackenhut Protective Systems, Inc.Court of Appeals for the Fifth Circuit · 1982
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Whittle v. CommissionerUnited States Tax Court · 1991
- Estate of Millikin v. CommissionerCourt of Appeals for the Sixth Circuit · 1997
- Estate of O'Neal v. United StatesDistrict Court, N.D. Alabama · 2000
- Rifkind v. United StatesUnited States Court of Claims · 1984
- ESTATE OFCourt of Appeals for the Sixth Circuit · 1997
5 more not listed; retrieve them via the Exa API.