Legal Opinion
Jackson v. United States
Supreme Court of the United States
Decided March 23, 1964No. 361PublishedCited by 134 opinions
1Opinion of the CourtJustice White
Since 1948 § 812 (e)(1)(A) of the Internal Revenue Code of 1939 has allowed a “marital deduction” from a decedent’s gross taxable estate for the value of interests in property passing from the decedent to his surviving spouse. Subsection (B) adds the qualification, however, that interests defined therein as “terminable” shall not qualify as an interest in property to which the marital deduction applies. The question raised by this case is whether the allowance provided by California law for the support of a widow during the settlement of her husband’s estate is a terminable interest.
Petitioner…
2Cases cited11 opinions
- United States v. StapfSupreme Court of the United States · 1964
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, DeceasedCourt of Appeals for the Eighth Circuit · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by134 opinions
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Putnam v. PutnamMassachusetts Supreme Judicial Court · 1974
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
129 more not listed; retrieve them via the Exa API.