Legal Opinion
Kasper v. Kellar
Court of Appeals for the Eighth Circuit
Decided December 16, 1954No. 14974PublishedCited by 26 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Section 812(e) (1) (A) of the Internal Revenue Code, 26 U.S.C.A., in effect in 1950, the time here involved, provides for a “marital deduction”, from the value of the gross estate of a decedent, for estate tax purposes, of “An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse.”
Subparagraph (B) thereof, however, makes the deduction inapplicable in general to life estates or other terminable interests passing to the surviving spouse. But Subparagraph (D) in turn removes or excepts from the operation…
2Cases cited16 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Starr v. WilloughbyIllinois Supreme Court · 1905
- March v. . MarchNew York Court of Appeals · 1906
- Estate of WengerdSupreme Court of Pennsylvania · 1891
- Johnes v. BeersSupreme Court of Connecticut · 1889
11 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Village of Brooten, a Municipal Corporation v. Cudahy Packing Company, a Corporation, and the Travelers Indemnity Company, a CorporationCourt of Appeals for the Eighth 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
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- 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
- United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, DeceasedCourt of Appeals for the Tenth Circuit · 1963
21 more not listed; retrieve them via the Exa API.