green
Positive treatment
Quoted verbatim 2×
5.5 score
“the value of the marital deduction and the effect of death taxes upon the extent of the marital deduction are to be determined as a matter of federal law. thus, the orders of state probate courts are not applicable.”
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975
2000
2026
Top citers, strongest first. 3 distinct citers.
discussed
Cited as authority (quoted)
Walton v. Mariner Health of Maryland, Inc.
it is a well settled principle of agency law that an agent acting within the scope of his authority for a disclosed principal is not bound on a contract made in the principal's name.
examined
Cited as authority (quoted)
Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue
(2×)
the value of the marital deduction and the effect of death taxes upon the extent of the marital deduction are to be determined as a matter of federal law. thus, the orders of state probate courts are not applicable.
discussed
Cited "see, e.g."
Ferrone v. Soffes
In Re Barret's Estate, 137 So.2d 587, 593 (Fla. 1st DCA 1962); see also Estate of Wycoff v. Commissioner, 506 F.2d 1144 (10th Cir.1974), cert. denied sub nom Zions First Nat'l Bank v. Commissioner of Internal Revenue, 421 U.S. 1000 , 95 S.Ct. 2398 , 44 L.Ed.2d 667 (1975); Succession of Mayer, 229 La. 259 , 87 So.2d 303 (1956); Loring v. Gardner, 221 Mass. 571 , 109 N.E. 635 (1915).
Zions First National Bank
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
No. 74-1206.
District Court, W.D. Pennsylvania.
Jun 2, 1975.
Published
Citer courts: Fourth Circuit (2) · Court of Appeals of Maryland (1)
C. A.
10th Cir. Certiorari denied.