Legal Opinion
Commissioner of Internal Revenue v. Estate of Elizabeth W. Vease, Deceased, James L. Vease
Court of Appeals for the Ninth Circuit
Decided February 26, 1963No. 17656PublishedCited by 10 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
The Commissioner of Internal Revenue asserted an estate tax deficiency of $374,243.55 against the estate of Elizabeth W. Vease. The Tax Court redetermined the deficiency to be $539.83. The Commissioner has petitioned this court to review the Tax Court’s decision. The findings of fact and opinion of the Tax Court are reported in 35 T.C. 1184. We have jurisdiction under section 7482 of the Internal Revenue Code of 1954.
During her life the decedent, hereinafter referred to as Elizabeth, had the right to net income from two trusts. She also had a testamentary power to…
2Cases cited8 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Hardenbergh v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Eighth Circuit · 1952
- Dumont's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Reed's Estate v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Robert P. Shook and Barbara I. Shook v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Getty v. CommissionerUnited States Tax Court · 1988
- Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Union Commerce Bank v. CommissionerUnited States Tax Court · 1963
- First National Bank of Shreveport v. United StatesDistrict Court, W.D. Louisiana · 1963
5 more not listed; retrieve them via the Exa API.