Legal Opinion
Phyllis W. Finlay, Co-Executrix, and Phil B. Whitaker, Substitute Co-Executor, of the Estate of Mary Louise Finlay v. United States
Court of Appeals for the Sixth Circuit
Decided January 18, 1985No. 83-5646PublishedCited by 6 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
This is an appeal by the government from a judgment of the district court refunding estate taxes. We affirm the judgment but not the opinion of the district court.
Edward Finlay, a lawyer, executed a holographic will on December 5, 1946.' The will provided in relevant part:
All the rest and residue of my Estate I give in Trust to Mary Louise for life with the right to encroach if she desires. As Trustee she shall without legal limitation have the right to administer this trust as if it were individually owned. Upon the death of Mary Louise or should she…
2Cases cited8 opinions
- Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Caruthers Ewing, of the Estate of Bessie W. Ewing, Deceased v. J. M. Rountree, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Jones v. McMurreyCourt of Appeals of Tennessee · 1941
- Skovron v. Third National Bank in NashvilleCourt of Appeals of Tennessee · 1973
- Thompson v. ThompsonTennessee Supreme Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Carlson v. Sweeney, Dabagia, Donoghue, Thorne, Janes & PagosIndiana Court of Appeals · 2007
- Bitler Investment Venture II v. Marathon Petroleum Company LPCourt of Appeals for the Seventh Circuit · 2014
- Estate of Duvall v. CommissionerUnited States Tax Court · 1993
- Estate of Levitt v. CommissionerUnited States Tax Court · 1990
- Estate of Levitt v. CommissionerUnited States Tax Court · 1990
1 more not listed; retrieve them via the Exa API.