Legal Opinion
King v. Wiseman
District Court, W.D. Oklahoma
Decided November 27, 1956No. Civ. 6900PublishedCited by 13 opinions
1Opinion of the Court
CHANDLER, Chief Judge.
Action by beneficiaries of an estate to recover estate taxes paid as a result of the disallowance of claimed deductions.
Arthur E. King died testate in 1951. His will contained three dispositive provisions. The first provided for the payment of debts and funeral expenses. The second was a bequest of “one-half of all my property” to his wife. The third provision was a bequest of “all of the remaining one-half of my property” to his wife and son as trustees of a trust for the benefit of the wife for life, remainder to his five children. Pending the settlement of the estate…
2Cases cited4 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- McGannon, Admx. v. State Ex Rel. TrappSupreme Court of Oklahoma · 1912
- Haile v. HaleSupreme Court of Oklahoma · 1913
- Webb v. StillCalifornia Supreme Court · 1897
3Cited by13 opinions
- 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 Rensenhouse v. CommissionerUnited States Tax Court · 1959
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus SetzeCourt of Appeals for the First Circuit · 1961
- Molner v. United StatesDistrict Court, N.D. Illinois · 1959
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