Legal Opinion
Boeving v. United States
Court of Appeals for the Eighth Circuit
Decided June 17, 1981No. 80-1674PublishedCited by 15 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
This appeal involves an estate tax refund claim for nearly $360,000 in taxes and penalties paid on the estate of Ethyle Boeving, who died intestate in 1973. The facts are uncontroverted: When Ethyle Boeving’s husband died in 1961, he created in his will two trusts — the Ethyle Boeving Trust and the William Boeving Trust. The terms of the Ethyle Boeving Trust were that Ethyle Boeving would have “the absolute right to appoint by her last will and testament the entire remaining principal of [the trust].’’ The Internal Revenue Service maintained that the trust property was…
2Cases cited10 opinions
- White v. MulvaniaSupreme Court of Missouri · 1978
- Clarence Blagen Fish, Administrator With the Will Annexed of the Estate of Minnie C. Blagen, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Estate of Clarence I. Lillehei, Deceased. James P. Lillehei v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Pennsylvania Bank and Trust Company, of the Estate of Ethel S. Brice, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1979
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Estate of Jessie E. Kerber, Helen Doring v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- Victor D. Denenburg and Wife, Sandra J. Denenburg v. United StatesCourt of Appeals for the Fifth Circuit · 1991
10 more not listed; retrieve them via the Exa API.