Legal Opinion
Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United States
Court of Appeals for the Tenth Circuit
Decided April 29, 1970No. 276-69_1PublishedCited by 10 opinions
1Opinion of the Court
CHRISTENSEN, District Judge.
This is an appeal by Albert Henry Kasishke, Executor of the Estate of Olive M. Kasishke, deceased, from a judgment denying a refund of federal estate taxes in the sum of $27,597.95, and statutory interest. It is claimed by appellant that the trial court erred in finding that the proceeds of an endowment insurance policy were includable in the gross estate of the decedent by virtue of either section 2036 1 or section 2039 2 of the Internal Revenue Code of 1954, and further erred in denying as a deduction from the gross estate under 26 U.S.C.A. § 2053, a $19,961.41…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Leo Parsons v. Amerada Hess Corporation v. B & M Service Company, Inc., Third PartyCourt of Appeals for the Third Circuit · 1970
- Theodore C. Bonney v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- First-Mechanics Nat. Bank v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1940
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Standard Life & Accident Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
- Swords v. Comm'rUnited States Tax Court · 2014
- Cyrus Q. Stewart, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
- Estate of Semo A. Sulovich, Deceased, Helen Unkovich v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
- Estate of Musgrove v. United StatesUnited States Court of Federal Claims · 1995
5 more not listed; retrieve them via the Exa API.