Legal Opinion
Silvey v. United States
District Court, N.D. Alabama
Decided December 27, 1966No. Civ. A. 63-221PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
LYNNE, Chief Judge.
The facts were fully stipulated by the parties. Gordon E. Silvey (the decedent) died on January 16, 1957, leaving a last will and testament, 1 dated July 17, 1947, wherein Willie Warren Silvey (plaintiff, executrix or Mrs. Silvey), the decedent’s surviving spouse, was named as a beneficiary and as executrix. Such will was duly admitted to probate by the Probate Court of Etowah County, Alabama, and on January 24, 1957, letters testamentary were issued to plaintiff.
Contending that the Commissioner erred in reducing the amount of the marital deduction claimed…
2Cases cited5 opinions
- Allen v. PughSupreme Court of Alabama · 1921
- Nan W. Robertson, as of the Estate of James S. Robertson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Robertson v. United StatesDistrict Court, N.D. Alabama · 1961
- Ex Parte RussellSupreme Court of Alabama · 1940
- Estate of Frederick v. CommissionerUnited States Tax Court · 1962
3Cited by7 opinions
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Estate of Ray v. CommissionerUnited States Tax Court · 1970
- Estate of Bagley v. United StatesDistrict Court, M.D. Florida · 1970
- Estate of Claudia M. Robertson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1990
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
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