1. Home
  2. Browse Decisions
  3. F.2d
  4. 182 F.2d
  5. 182 F.2d 514 (1950)
 

HAGGART'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 10131.

182 F.2d 514 (1950)

HAGGART'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided June 5, 1950.

Attorney(s) appearing for the Case

F. Gilman Spencer, Philadelphia, Pa. (Howard C. Cummings, Cummings & French, Philadelphia, Pa., on the brief), for petitioners.

George Craven, Philadelphia, Pa. (Kenneth W. Gemmill, Philadelphia, Pa., on the brief), amici curiæ.

Morton K. Rothschild, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to Attorney General, on the brief), for respondent.

Before MARIS, GOODRICH and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

The question here involved has to do with the application of the estate tax to certain expenses involved in the administration after the death of the settlor of an inter vivos trust.

The operative facts are simple and undisputed. On April 17, 1946, the decedent established a revocable inter vivos trust, reserving the income to herself for life with several remainders over. On the same day she also executed a will leaving her residuary...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED
OR

Read it with your Leagle account.
Sign in to continue


Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases