1. Home
  2. Browse Decisions
  3. F.2d
  4. 468 F.2d
  5. 468 F.2d 959 (1972)
 

TYLER v. UNITED STATES

No. 72-1068.

468 F.2d 959 (1972)

Helen L. TYLER, Administratrix of the Estate of Donald M. Tyler, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

November 1, 1972.

Attorney(s) appearing for the Case

Garrett Logan, Tulsa, Okl. (Donald P. Moyers, Tulsa, Okl., and Thomas W. Brown, Bartlesville, Okl., with him on the brief), for appellant.

Anne Belanger, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, and William K. Hogan, Attys., Tax Div., Dept. of Justice, and Nathan G. Graham, U. S. Atty., of counsel, with her on the brief), for appellee.

Before SETH, McWILLIAMS and BARRETT, Circuit Judges.

SETH, Circuit Judge.

This is an action for refund of federal estate taxes paid on the estate of Donald M. Tyler, deceased, in the amount of $362,804.01 plus interest of $71,153.69. The facts are stipulated and the sole issue in the case is whether or not the testamentary disposition by the decedent to his surviving spouse qualifies for the marital tax deduction under 26 U.S.C. § 2056. The trial court held that it did not qualify for the deduction, and from that...

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