§720

18 cases·3 followed·1 criticized·3 overruled·11 cited—17% support

Statute Text — 26 U.S.C. §720

Statute text not available for this section.

18 Citing Cases

Estate of Bessie I. Mueller, Deceased; John S. Mueller, Personal Representative, Petitioners 107 T.C. No. 13 · 1996

Although the Michigan Uniform Estate Tax Apportionment Act provides that, unless the will otherwise provides, death taxes shall be apportioned in proportion to the value of the interest that each person has in the estate, Mich.

United States v. Anderson 353 F.3d 490 · Cir.

United States v. Chet West 829 F.3d 1013 · Cir.

United States v. Chet West · Cir.

Republic National Bank of Dallas v. Commissioner 9 T.C. 1039 · 1947

Akeley Camera & Instrument Corp. v. Commissioner 18 T.C. 1045 · 1952

Pacific Affiliate, Inc. v. Commissioner 18 T.C. 1175 · 1952

United States v. Peter Giambalvo 810 F.3d 1086 · Cir.

Sandoval Zinc Co. v. Commissioner 29 T.C. 1055 · 1958

Western Wine & Liquor Co. v. Commissioner 18 T.C. 1090 · 1952

Markson Bros. v. Commissioner 15 T.C. 839 · 1950

Burke & Herbert Bank & Trust Co. v. Commissioner 10 T.C. 1007 · 1948

Christman Co. v. Commissioner 8 T.C. 679 · 1947

Federal Union Insurance v. Commissioner 5 T.C. 374 · 1945

Logan & Kanawha Coal Co. v. Commissioner 5 T.C. 1298 · 1945

United States v. Nathaniel Ruth 966 F.3d 642 · Cir.

United States v. Nathaniel Ruth · Cir.

Mabel Samons v. Nat'l Mines Corp. 25 F.4th 455 · Cir.

§720

18 Citing Cases

New cases, delivered.