(Download) "Mrs. Daisy Miller Boyd Bel and Richard E. Gerard v. United States America" by United States Court of Appeals for the Fifth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Mrs. Daisy Miller Boyd Bel and Richard E. Gerard v. United States America
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 09, 1971
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 84 KB
Description
In this estate tax case we are confronted with three issues, one of which concerns the quantum of inclusion in the decedents taxable estate of an accidental death policy inceptively procured within three years of the decedents death. We deem this issue to be of transcendent importance. While the other two problems, which involve the interrelationship of the estate tax marital deduction with Louisianas forced heirship laws and estate tax apportionment statute, do have substantial impact upon the taxpayers, they are of lesser jurisprudential significance. We first turn to the Goliath of the triad.