Legal Opinion
Estate of Lute Ex Rel. Lane v. United States
District Court, D. Nebraska
Decided May 21, 1998No. 8:CV97-00118PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
STROM, Senior District Judge.
This is an estate tax refund suit. The seminal issue is whether a renunciation executed by the decedent’s father is a qualified disclaimer as defined in the Internal Revenue Code, 26 U.S.C. § 2518. If it is a qualified disclaimer, then the decedent’s entire intestate estate “passed from the decedent to his surviving spouse” and qualifies for the marital deduction set forth in the Internal Revenue Code, 26 U.S.C. § 2056(a).
This case was tried to the Court on February 2 and 3, 1998. At the close of trial, the parties were invited to and have…
2Cases cited20 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Swanson v. CommissionerUnited States Tax Court · 1996
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- Goetchius v. CommissionerUnited States Tax Court · 1951
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3Cited by2 opinions
- In Re Estate of HoldenSupreme Court of South Carolina · 2000
- Estate of Chamberlain v. CommissionerCourt of Appeals for the Ninth Circuit · 2001