Legal Opinion
Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 5, 1956No. 5265PublishedCited by 33 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
This suit was instituted to recover an alleged overpayment of federal estate taxes paid in settling the estate of Roy B. Thompson, who died on July 6, 1951, a resident of Oklahoma. The only question for our determination concerns the calculation of the marital deduction under Section 812(e) of the Internal Revenue Code of 1939, as amended 26 U.S. C. A. § 812(e), for a bequest to his surviving spouse.
The deceased died testate owning property in Texas, New Mexico and Oklahoma. The first provision in the will provided:
“It is my will and desire that all of my just debts and…
2Cases cited16 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Uihlein v. UihleinWisconsin Supreme Court · 1953
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
- First Nat. Bank of Chicago v. HartIllinois Supreme Court · 1943
11 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, DeceasedCourt of Appeals for the Eighth Circuit · 1957
- Roney v. CommissionerUnited States Tax Court · 1960
- In Re the Estate of RettenmeyerSupreme Court of Oklahoma · 1959
- Matter of Estate of BovairdSupreme Court of Oklahoma · 1982
28 more not listed; retrieve them via the Exa API.