Legal Opinion
Fleming v. Yoke
District Court, N.D. West Virginia
Decided January 11, 1944No. Civ. 31-FPublishedCited by 4 opinions
1Opinion of the Court
HARRY E. WATKINS, District Judge.
Where decedent and his wife entered into a separation agreement whereby decedent agreed to pay his wife $8,000 per year during her life or until her remarriage, in which event such payments should be reduced to $4,000, and such agreement was thereafter approved and adopted by a Nevada court in a decree of divorce, was the wife’s claim against the decedent’s estate for such payments an allowable deduction in computing the estate tax under Section 303(a) and (d) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int. Rev.Acts, pages 232, 240 ? This is the only…
2Cases cited22 opinions
- Williams v. North CarolinaSupreme Court of the United States · 1943
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. FullerSupreme Court of the United States · 1940
- Herrick v. HerrickIllinois Supreme Court · 1925
- Connell v. WalkerSupreme Court of the United States · 1934
17 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Hough v. HoughCalifornia Supreme Court · 1945
- Yoke v. FlemingCourt of Appeals for the Fourth Circuit · 1944
- Stone v. StoneDistrict Court, W.D. New York · 1957
- Yoke v. FlemingCourt of Appeals for the Fourth Circuit · 1944