1. Home
  2. Browse Decisions
  3. F.2d
  4. 361 F.2d
  5. 361 F.2d 662 (1966)
 

UNION PLANTERS NATIONAL BANK v. UNITED STATES

No. 16500.

361 F.2d 662 (1966)

UNION PLANTERS NATIONAL BANK, Executor of the estate of Forrest C. Ladd, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

June 14, 1966.

Attorney(s) appearing for the Case

Robert A. Bernstein, Atty., Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief; Thomas L. Robinson, U. S. Atty., Memphis, Tenn., of counsel), for appellant.

Crawford McDonald, Memphis, Tenn., (McDonald, Kuhn, McDonald, Crenshaw & Smith, Memphis, Tenn., of counsel), for appellee.

Before PHILLIPS and EDWARDS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

HARRY PHILLIPS, Circuit Judge.

The single question presented on this appeal is this: When a husband conveyed his family residence to his wife as a completed gift without reserving any legal title, right or interest therein, but thereafter continued to live with his wife in the home until his death, is the value of the residence includible in his taxable estate for federal estate tax purposes?

The district court answered this question in the negative.

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases