Legal Opinion
In Re Estate of Joseph E. Reilly, Deceased. Grace F. Reilly, Administratrix v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 8, 1957No. 11983_1PublishedCited by 11 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
Petitioner, administratrix of the estate of her deceased husband, seeks review of the decision of the Tax Court that all of the proceeds under certain life insurance policies payable to her as spouse are excluded from the marital deduction by Section 812(e) (1) (B) of the Internal Revenue Code of 1939, 26 U.S.C. § 812(e) (1) (B), the terminable interest rule. The facts were stipulated and so found by the Tax Court.
Included in the gross estate was the sum of $58,430.09, representing the proceeds of eight policies of insurance upon decedent’s life issued by the Penn…
2Cases cited2 opinions
- Commissioner of Internal Revenue v. Twogood's EstateCourt of Appeals for the Second Circuit · 1952
- Twogood v. CommissionerUnited States Tax Court · 1950
3Cited by11 opinions
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
- Meyer v. United StatesSupreme Court of the United States · 1960
- Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Meyer v. United StatesDistrict Court, W.D. New York · 1958
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