Legal Opinion
Waldrop v. United States
United States Court of Claims
Decided January 31, 1956No. 174-54PublishedCited by 12 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiffs are the executors of the will of Eleanor Patterson, a resident of the District of Columbia, who died on July 24, 1948. They sue to recover $633,-814.88 of the $7,476,927.10 of estate tax which they have paid to the United States.
The decedent’s gross estate amounted to $16,839,459.50. By her will she made specific bequests to individuals amounting to $5,181,208.97, and bequeathed to various persons annuities having a commuted value of $659,508.66. She made a bequest of $229,406 to the American Red Cross which bequest was deductible for estate tax purposes. There…
2Cases cited6 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Edwards v. SlocumSupreme Court of the United States · 1924
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Maass v. HigginsSupreme Court of the United States · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Connecticut Bank & Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1972
- Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Lang v. United StatesDistrict Court, S.D. Iowa · 1973
- Fisher v. United StatesUnited States Court of Federal Claims · 1993
7 more not listed; retrieve them via the Exa API.