Jackson v. United States

Supreme Court of the United States · Decided 1964-03-23

Cited by 135 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice White delivered the opinion of the Court. Since 1948 § 812 (e)(1)(A) of the Internal Revenue Code of 1939 has allowed a “marital deduction” from a decedent’s gross taxable estate for the value of interests *504 in property passing from the decedent to his surviving s…

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