IN RE CARDEZA'S ESTATE

Nos. 12569, 12570.

261 F.2d 423 (1958)

ESTATE OF Charlotte D. M. CARDEZA, Deceased. FIDELITY-PHILADELPHIA TRUST COMPANY, Executor, Appellant in No. 12569, v. UNITED STATES of America, Appellant in No. 12570.

United States Court of Appeals Third Circuit.

Decided November 14, 1958.


Attorney(s) appearing for the Case

Helen A. Buckley, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for United States.

Robert R. Batt, Philadelphia, Pa. (William R. Spofford, Charles S. Jacobs, Robert R. Batt, J. Harry Wagner, Jr., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for Fidelity-Philadelphia Trust Co.

Before GOODRICH, STALEY and HASTIE, Circuit Judges.


STALEY, Circuit Judge.

These appeals present another aspect of the litigation regarding the taxes paid by the Cardeza Estate. The decedent, during her lifetime, transferred a substantial amount of money to a trust established by the will of her father. The decedent's children and their issue were the primary beneficiaries of one-third of this trust. However, if the decedent survived all her children and their issue she became entitled to the income of that share for...

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