Legal Opinion
Whiteley v. United States
District Court, W.D. Washington
Decided February 28, 1963No. 5415PublishedCited by 7 opinions
1Opinion of the Court
BEEKS, District Judge.
Myrtle G. Watton died August 22, 1954. Her executrix filed an estate tax return showing a net estate tax payable of $49.81 and that amount was paid on May 27, 1955. The District Director of Internal Revenue thereafter assessed an additional tax which, together with interest, amounted to approximately $41,-000 on the basis that her gross estate should have included the following items:
1. The amount of $7,738.82, on deposit with the Equitable Life Assurance Society pursuant to the terms of its Policy No. 10,181,-318 and supplemental contract No. 190511, as being subject to…
2Cases cited11 opinions
- Occidental Life Insurance v. PowersWashington Supreme Court · 1937
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Towey v. Seattle-First National BankWashington Supreme Court · 1945
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Giannini v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Rudell EstateMichigan Court of Appeals · 2009
- United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, DeceasedCourt of Appeals for the Eighth Circuit · 1968
- Gradow v. United StatesUnited States Court of Claims · 1987
- Bomash v. CommissionerUnited States Tax Court · 1968
- United States v. Martin Wright GordonCourt of Appeals for the Fifth Circuit · 1969
2 more not listed; retrieve them via the Exa API.