1. Home
  2. Browse Decisions
  3. F.2d
  4. 659 F.2d
  5. 659 F.2d 897 (1981)
 

ESTATE OF MADSEN v. C. I. R.

No. 79-7607.

659 F.2d 897 (1981)

ESTATE OF Mattias Arnold MADSEN, Norma V. Madsen, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 2, 1981.

Attorney(s) appearing for the Case

Steven Soha, Aiken, St. Louis & Siljeg, Seattle, Wash., for petitioner-appellant.

Robert T. Duffy, Washington, D. C. (argued), for respondent-appellee; Gilbert E. Andrews, Washington, D. C., on brief.

Before WRIGHT, FERGUSON and NORRIS, Circuit Judges.

EUGENE A. WRIGHT, Circuit Judge:

I

Mattias Arnold Madsen was lost at sea in 1973. His wife, Norma, received the proceeds of a life insurance policy.

The Madsens were domiciled in Washington. Before buying the policy in 1967 they discussed the estate tax consequences with their insurance agent. All agreed that Norma would own the policy and make premium payments. Though community funds would be used, they determined that no gift tax return had to...

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