BEAVER TRUST COMPANY v. UNITED STATES

Civ. A. No. 16377.

184 F.Supp. 553 (1960)

BEAVER TRUST COMPANY and Helen D. Stone, Executors of the Estate of Lauson Stone, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Pennsylvania.

June 9, 1960.


Attorney(s) appearing for the Case

Harold F. Reed, Jr., Reed, Ewing, Orr & Reed, Beaver, Pa., for plaintiff.

Hubert I. Teitelbaum, U. S. Atty., Pittsburgh, Pa., for defendant.


GOURLEY, Chief Judge.

This is a suit, administered by nonjury trial, for the recovery of certain estate taxes assessed and collected pursuant to the Internal Revenue Code of 1939.

Counsel for the parties have stipulated to all the facts. The following questions are presented:

1. Whether a certain death benefit paid to the estate of Lausen Stone pursuant to an annuity contract purchased for the decedent by his employer should have been included in determining...

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