McDougall v. Comm'r of Internal Revenue

Core Citations

REVERSES OTHER CASE

• Howard v. Comm'r of Internal Revenue (In re Estate of Howard)

This document cites

• Federal Cases - Sundstrand Corp. v. C.I.R.
• Federal Cases - Turman v. Comm'r of Internal Revenue, Docket No. 81268.
• Federal Cases - United States v. Irvine and 1st Trust Nat'l Assoc.
• Federal Cases - Commissioner of Internal Revenue v. Siegel
• US - Reference Stubs - Right of recovery in the case of certain marital deduction property



See all quotations

• US - Reference Stubs - Valuation of gifts
• US - Reference Stubs - Imposition of tax
• US - Reference Stubs - Dispositions of certain life estates
• US - Reference Stubs - Certain property for which marital deduction was previously allowed
• US - Reference Stubs - Property in which the decedent had an interest
• US - Reference Stubs - Transfers with retained life estate
• US - Reference Stubs - Bequests, etc., to surviving spouse
• US - Reference Stubs - Transfers in general