Legal Opinion
First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United States
Court of Appeals for the First Circuit
Decided February 10, 1984No. 82-2494PublishedCited by 35 opinions
1Opinion of the Court
JOHN R. GIBSON, Circuit Judge.
The First National Bank of Fayetteville, Arkansas, executor of the Estate of Jesse W. Cannon, and trustee for the Jesse W. Cannon Scholarship Foundation, recovered $122,657.88 it had previously paid pursuant to the Internal Revenue Service’s deficiency notice. The district court 1 in its judgment concluded that the provisions of 26 U.S.C. § 2055(e)(2) (1979) relating to split-interest trusts were not applicable because Jesse’s widow, Grace Cannon, had elected to take against his will and received the funds as though the husband had died intestate and had no…
2Cases cited15 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983
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3Cited by35 opinions
- Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- James P. Flanagan, Administrator of the Estate of Frank Parkes, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1987
- Ia 80 Group, Inc. And Subsidiaries, Formerly Known as Iowa 80 Truckstop, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Eighth Circuit · 2004
30 more not listed; retrieve them via the Exa API.