1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 928 F.Supp.
  5. 928 F.Supp. 812 (1996)
 

ROELS v. U.S.

Civil Action No. 94-C-1167.

928 F.Supp. 812 (1996)

Bernard U. ROELS, Trustee of the Raymond M. Waldkirch Testamentary Trust, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Wisconsin.

April 15, 1996.

Attorney(s) appearing for the Case

Bernard U. Roels, Roels, Keidatz & Parent, DePere, WI, for Plaintiff.

Mary E. Bielefeld, Trial Atty., Tax Division, Washington, D.C., for Defendant.

DECISION AND ORDER

REYNOLDS, District Judge.

BACKGROUND

When a person dies his or her estate is subject to taxation. The taxable amount can be decreased by certain deductions. Two deductions often claimed are the marital deduction, which allows a deduction for assets passing to the surviving spouse, and the charitable deduction, which allows a deduction for assets passing to qualifying charities. The estate in this case claimed a marital deduction...

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