Legal Opinion
Estate of George C. MacKie Deceased. Kathleen G. Robinson MacKie v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 30, 1976No. 76-1206PublishedCited by 8 opinions
1Per curiam
The Commissioner of Internal Revenue appeals from a holding of the Tax Court that a certain bequest to a surviving spouse was not a “terminable interest,” 1 and therefore was deductible from decedent’s adjusted gross estate under § 2056(a), of the Internal Revenue Code of 1954, as amended, 2 26 U.S.C. § 2056(a).
Mackie died testate in North Carolina. Item nine of his will, which is the bequest in question, provided that the surviving spouse, Mrs. Mackie, was to have the option of taking enough properties from his residuary estate sufficient to obtain the maximum allowable marital deduction.…
2Cases cited3 opinions
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- Estate of Mackie v. CommissionerUnited States Tax Court · 1975
3Cited by8 opinions
- Estate of Clayton v. CommissionerUnited States Tax Court · 1991
- Estate of Charles W. Smith, Deceased. The Northern Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- Estate of Tompkins v. CommissionerUnited States Tax Court · 1977
- Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1979
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