Legal Opinion
Matter of Estate of Bovaird
Supreme Court of Oklahoma
Decided April 6, 1982No. 55427PublishedCited by 23 opinions
1Opinion of the Court
DOOLIN, Justice:
The issue dispositive of this appeal is: May a surviving spouse who elects to take against the will of her husband, be required to contribute to the federal estate tax? We answer in the negative.
Davis Bovaird died in 1979, leaving his wife and three children. Declaring she had ample means in her own right, the decedent intentionally made no provision in his will for his wife except for certain specific devises and legacies regarding the homestead and personal possessions. Most of the balance of his estate went to the three children.
The widow renounced her testamentary share…
2Cases cited15 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Hammond v. WheelerSupreme Court of Missouri · 1961
- Lincoln Bank & Trust Co. v. HuberCourt of Appeals of Kentucky (pre-1976) · 1951
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
10 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Young Men's Christian Ass'n of Greater Tulsa v. First National Bank & Trust Co. of TulsaSupreme Court of Oklahoma · 1986
- Matter of Estate of EversoleSupreme Court of Oklahoma · 1994
- Matter of Estate of HesterSupreme Court of Oklahoma · 1983
- Matter of Estate of WestfahlSupreme Court of Oklahoma · 1983
- Hester v. WilsonSupreme Court of Oklahoma · 1983
18 more not listed; retrieve them via the Exa API.