Legal Opinion
The Citizens National Bank of Evansville, as of the Last Will and Testament of G. Ashburn Koch, Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided March 31, 1966No. 15254_1PublishedCited by 14 opinions
1Opinion of the Court
EILEY, Circuit Judge.
Plaintiff-Bank sued under 28 U.S.C. § 1346(a)(1) for refund of estate taxes paid after the District Director of Internal Revenue disallowed part of a marital deduction claimed in the estate tax return filed by the Bank by virtue of the Int. Rev. Code of 1954, § 2056. The district court held in favor of the Bank under § 2056(b)(5).1 We affirm.
The deduction was claimed by the Bank as executor of decedent’s will and trustee under a residuary trust in which the settlor-husband provided, so far as relevant here:(a) In the event I die prior to October 1, 1961,1 direct my…
2Cases cited8 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Jackson v. United StatesSupreme Court of the United States · 1964
- 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
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- 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
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
- Estate of Meeske v. CommissionerUnited States Tax Court · 1979
- Estate of Alexander v. CommissionerUnited States Tax Court · 1984
9 more not listed; retrieve them via the Exa API.