Legal Opinion
Barbara D. Young, Under the Last Will and Testament of Ethel H. Director, Deceased v. United States
Court of Appeals for the D.C. Circuit
Decided February 11, 1977No. 75-1732PublishedCited by 9 opinions
1Opinion of the Court
Opinion for the Court filed by FRANK A. KAUFMAN, District Judge.
FRANK A. KAUFMAN, District Judge.
The sole question in this case is whether certain payments made by plaintiff as executrix of, the estate of Ethel H. Director-constituted payments of “claims against” that estate-within the meaning of section 2053 of the Internal Revenue Code, 26 U.S.C. § 2053 (section 2053) and a regulation promulgated pursuant thereto, 26 C.F.R. § 20.2053-4 (the Regulation). We hold that they did not.
By his last Will and Testament, Neuman J. Director (Neuman) bequeathed $30,000 to his children and grandchildren,…
2Cases cited15 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- United States v. StapfSupreme Court of the United States · 1964
- Taft v. CommissionerSupreme Court of the United States · 1938
- T. S. Ballance, Administrator De Bonis Non With the Will Annexed of the Estate of Samuel D. Jarvis, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of James H. Waters, Jr., Deceased William Roger Waters and John B. McMillan Co-Executors v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Estate of Reilly v. CommissionerUnited States Tax Court · 1981
- Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1994
- ESTATE OF HUNTINGTON v. COMMISSIONERUnited States Tax Court · 1993
- Estate of Huntington v. CommissionerUnited States Tax Court · 1993
4 more not listed; retrieve them via the Exa API.