Legal Opinion
Wemyss v. Commissioner
Court of Appeals for the Sixth Circuit
Decided July 24, 1944No. 9724PublishedCited by 2 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
This gift tax litigation stems from a prenuptial contract in writing, dated May 24, 1939, between the petitioner, William H. Wemyss, and a widow, Mrs. Ellen Stokes More, whom he married on June 20, 1939. Sometime prior to the execution of the contract, petitioner made a proposal of marriage to Mrs. More. Her answer was that *79she would be unwilling to marry him and lose in consequence a life income provided for her “until her remarriage” under trust indentures executed by her deceased husband, E. L. More, unless petitioner would enter into a premarriage contract to make…
2Cases cited15 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Heiner v. DonnanSupreme Court of the United States · 1932
- Helvering v. WinmillSupreme Court of the United States · 1938
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Robinette v. HelveringSupreme Court of the United States · 1943
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3Cited by2 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. Barnard's EstateCourt of Appeals for the Second Circuit · 1949