1. Home
  2. Browse Decisions
  3. F.2d
  4. 252 F.2d
  5. 252 F.2d 109 (1958)
 

COMMISSIONER OF INTERNAL REVENUE v. ELLIS' ESTATE

No. 12248.

252 F.2d 109 (1958)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Harry A. ELLIS, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, Executors, Respondents.

United States Court of Appeals Third Circuit.

Decided January 31, 1958.

Attorney(s) appearing for the Case

Marvin W. Weinstein, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Ellis N. Slack, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on the brief), for petitioner.

Herman H. Krekstein, Philadelphia, Pa. (Gerald Krekstein, Merle A. Wolfson, Philadelphia, Pa., on the brief), for respondent-appellee.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

BIGGS, Chief Judge.

On this review we are called upon to determine the application of Section 812 (e) (1) (F), and, alternatively, that of Section 812(e) (1) (A) of the Internal Revenue Code of 1939,1 in respect to federal estate taxes. Ellis, the decedent, a resident of Pennsylvania, died testate on July 30, 1951, survived by his wife, Helen. His will provided in pertinent part, as follows:

"All the rest, residue and remainder...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

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