Legal Opinion
T. Everett Starrett v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 6, 1955No. 4919_1PublishedCited by 56 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
Frank E. Tingley, a resident of Rhode Island, died October 3, 1948. In the estate tax return filed by his executor, a so-called “marital deduction” under § 812 (e) (1) (F) of the Internal Revenue Code, 26 U.S.C.A. was claimed in the full amount of the value of certain property which passed to the surviving spouse pursuant to paragraph 3, § 1, of Tingley’s will, quoted hereinafter. The Commissioner of Internal Revenue ruled that such marital deduction was not allowable, and determined a deficiency accordingly. In the Tax Court of the United States this ruling of the…
2Cases cited4 opinions
- Tingley v. CommissionerUnited States Tax Court · 1954
- In Re Trust Estate of HoughtonSupreme Court of Vermont · 1954
- Equitable Trust Co. v. Union National BankCourt of Chancery of Delaware · 1941
- Jacques v. SwallowSupreme Court of Rhode Island · 1951
3Cited by56 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- 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
- 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 Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
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