ESTATE of George M. MOFFETT, Deceased, The Hanover Bank, Executor, and James A. Moffett, 2nd, Executor, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued June 23, 1959.
Decided August 3, 1959.
Attorney(s) appearing for the Case
R. Palmer Baker, Jr., New York City (Harry J. Rudick, Mason G. Kassel, New York City, and David R. Frazer, Washington, D. C., on the brief), for petitioners.
Ralph S. Spritzer, Asst. to Sol. Gen., Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, and L. W. Post, Attys. Dept. of Justice, Washington, D. C., on the brief), for respondent.
Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and THOMSEN, District Judge.
United States Court of Appeals Fourth Circuit.
THOMSEN, District Judge.
This is a petition for review of a decision of the Tax Court, 31 T.C. 541, involving estate taxes, specifically a charitable deduction asserted by the executors under sec. 812(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(d), with respect to a trust created by the will of their decedent, George M. Moffett, who died in December 1951. The question presented is whether the deduction should be...
Let's get started
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.
