Legal Opinion
Estate of Nilssen v. United States
District Court, D. Minnesota
Decided January 29, 1971No. 4-69 Civ. 268PublishedCited by 4 opinions
1Opinion of the Court
NEVILLE, District Judge.
The facts of this case are not in dispute. The question presented by cross motions for judgment is whether a surviving widow’s right to receive monthly payments for life and while unmarried pursuant to an employment contract entered into with a corporate employer by her deceased husband providing continuing payments to his widow after his death should be treated as property acquired from a decedent within the meaning of 26 U.S.C. § 1014(b) or as income in respect of a decedent within the meaning of 26 U.S.C. § 691(a).
On January 28, 1959, Haakon K. Nilssen entered into…
2Cases cited7 opinions
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Bernard v. United StatesDistrict Court, S.D. New York · 1963
- Grace Miller v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Collins v. United StatesDistrict Court, C.D. California · 1970
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3Cited by4 opinions
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979