Legal Opinion
Estate of Reynolds v. United States
District Court, E.D. Michigan
Decided December 6, 1960No. Civ. A. 18893PublishedCited by 10 opinions
1Opinion of the Court
LEVIN, Chief Judge.
The sole question in this case is whether a widow’s allowance granted under Michigan law, 23 M.S.A. § 27.3178 (138), 1 is a “terminable interest,” thereby failing to qualify for the estate tax marital deduction allowed by Section 812 (e) (1) (A) of the Internal Revenue Code of 1939. 2
The husband, a resident of Michigan, died April 30,1953. On June 8,1953, the Probate Court for the County of Wayne, State of Michigan, ordered to be paid to the widow:
“ * * * the sum of One Thousand ($1,000) Dollars per month out of said estate for her support and maintenance during the…
2Cases cited13 opinions
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
- Miller v. StepperMichigan Supreme Court · 1875
- Bacon v. PerkinsMichigan Supreme Court · 1894
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus SetzeCourt of Appeals for the First Circuit · 1961
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
- Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United StatesCourt of Appeals for the Sixth Circuit · 1971
5 more not listed; retrieve them via the Exa API.