Legal Opinion
Goodnow v. United States
United States Court of Claims
Decided May 9, 1962No. 264-60PublishedCited by 7 opinions
1Opinion of the CourtJones, Chief Judge
This is an action brought by the executors of decedent Margery S. Goodnow for the refund of an alleged overpayment of Federal estate taxes. It is claimed that the Commissioner of Internal Eevenue wrongfully included in decedent’s gross estate the value of the corpus of a trust through a misapplication of section 2086(a) (1) of the Internal Eev-enue Code of 1954, 26 U.S.C. (I.E.C. 1954) §2036(a)(1) (1958 Ed.). That section provides, as is pertinent:
§ 2086. TRANSFERS WITH RETAINED LIFE ESTATE.(a) General rule.
The value of the gross estate shall include the value of all property * * * to the…
2Cases cited2 opinions
- Seligmann v. CommissionerUnited States Tax Court · 1947
- Pleet v. CommissionerUnited States Tax Court · 1951
3Cited by7 opinions
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- In Re Estate of Ida Jarvis Pyle. Robert M. Pyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- United States v. Martin Wright GordonCourt of Appeals for the Fifth Circuit · 1969
- The National City Bank of Cleveland, of the Estate of Pearl C. Dauby, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1966
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