Legal Opinion
Old Kent Bank & Trust Co. v. United States
Court of Appeals for the Sixth Circuit
Decided August 7, 1970No. Nos. 19531, 19532PublishedCited by 12 opinions
1Opinion of the Court
McCREE, Circuit Judge.
These consolidated appeals were taken by the Government from judgments of the District Court in favor of taxpayer, the executor of the estates of Prank and Mildred Goodwin. The case involving the estate of Frank Goodwin is controlled by our resolution of the appeal in the case involving Mrs. Goodwin’s estate, and will require only a recomputation based upon the marital deduction.
Mrs. Goodwin’s case presents the single but difficult question of the valuation, for federal estate tax purposes, of an insurance policy owned by the wife on the life of the husband, when both…
2Cases cited8 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Union Planters National Bank of Memphis v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Goodman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Old Kent Bank and Trust Company v. United StatesDistrict Court, W.D. Michigan · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Gloria A. Lion, Deceased, Morton E. Rome and George L. Clarke, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
- Estate of Ellen M. Wien, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Estate of Nathalie Meltzer, Deceased, Louis A. Zuckerman and David M. Osnos, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
- Estate of Goldstone v. CommissionerUnited States Tax Court · 1982
- Rhodes v. Republic National Life Insurance CompanyCourt of Appeals for the Ninth Circuit · 1974
7 more not listed; retrieve them via the Exa API.