1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 273 F.Supp.
  5. 273 F.Supp. 302 (1967)
 

STEWART v. USRY

Civ. A. No. 15671.

273 F.Supp. 302 (1967)

Mrs. Marie de Jaham STEWART, Co-Executrix, Mrs. Margaret Stewart Johnson, Co-Executrix of the Estate of Seymour J. Stewart, Plaintiffs, v. Chester A. USRY, District Director of Internal Revenue, New Orleans District, Defendant.

United States District Court E. D. Louisiana, New Orleans Division.

July 18, 1967.

Attorney(s) appearing for the Case

Arthur V. Flotte, Thomas J. Taylor, New Orleans, La., for plaintiffs.

Peter Winstead, Atty., Tax Div., Dept. of Justice, Ft. Worth, Tex., Louis C. LaCour, U. S. Atty., New Orleans, La., for defendant.

CASSIBRY, District Judge.

This cause came to trial on cross motions for summary judgment on the pleadings, stipulation of facts and exhibits.

The question to be decided is whether the property rights which a surviving spouse received in property which is the subject of an imperfect usufruct under Louisiana law qualifies for the marital deduction provided in Section 2056 of the Internal Revenue Code of 1954.

Plaintiffs herein are the duly qualified...

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