Legal Opinion
Helen L. Tyler, Administratrix of the Estate of Donald M. Tyler, Deceased v. United States
Court of Appeals for the Tenth Circuit
Decided November 1, 1972No. 72-1068PublishedCited by 8 opinions
1Opinion of the Court
SETH, Circuit Judge.
This is an action for refund of federal estate taxes paid on the estate of Donald M. Tyler, deceased, in the amount of $362,804.01 plus interest of $71,153.69. The facts are stipulated and the sole issue in the case is whether or not'the testamentary disposition by the decedent to his surviving spouse qualifies for the marital tax deduction under 26 U.S.C. § 2056. The trial court held that it did not qualify for'the deduction, and from that judgment, plaintiff appeals.
Donald M. Tyler died testate and his will was duly admitted to probate. Under paragraph IX of the will,…
2Cases cited18 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, DeceasedCourt of Appeals for the Tenth Circuit · 1963
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Holland v. CommissionerUnited States Tax Court · 1975
- Estate of Salter v. CommissionerUnited States Tax Court · 1975
- First Kentucky Trust Company, of the Estate of Louisa W. Moore v. United StatesCourt of Appeals for the First Circuit · 1984
- Estate of McMillan v. CommissionerUnited States Tax Court · 1981
- Estate of Holland v. CommissionerUnited States Tax Court · 1975
3 more not listed; retrieve them via the Exa API.