Legal Opinion
Estate of Campbell v. United States
District Court, D. New Jersey
Decided October 12, 1977No. Civ. 76-949PublishedCited by 5 opinions
1Opinion of the Court
OPINION
BIUNNO, District Judge.
This is a suit for refund of federal estate tax in connection with the estate of Grace L. Campbell (Grace) who died in 1973. The major item claimed will be controlled by the question whether the assets of a trust established by the will of her father, William H. Lummis, with a power of appointment in Grace, are to be included in the determination of her federal estate tax.
As is well known, the assets comprising the estate of a decedent for the purpose of probate administration under the law of the State with jurisdiction are not necessarily the same as the assets…
2Cases cited28 opinions
- Guaranty Trust Co. v. YorkSupreme Court of the United States · 1945
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Bernhardt v. Polygraphic Co. of America, Inc.Supreme Court of the United States · 1956
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Minnesota v. United StatesSupreme Court of the United States · 1939
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Estate of Lillehei v. CommissionerUnited States Tax Court · 1979
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979