1. Home
  2. Browse Decisions
  3. F.2d
  4. 418 F.2d
  5. 418 F.2d 1257 (1969)
 

ESTATE OF LEGGETT v. UNITED STATES

No. 17813.

418 F.2d 1257 (1969)

ESTATE of Kate B. LEGGETT, Deceased, by Milton W. Leggett, Executor, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

December 2, 1969.

Attorney(s) appearing for the Case

Robert G. MacAlister, Pittsburgh, Pa., (Frank E. Coho, Stanley M. Simon, Pittsburgh, Pa., on the brief), for appellant.

Stephen H. Hutzelman, Dept. of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Benjamin M. Parker, Attys., Dept. of Justice, Richard L. Thornburgh, U. S. Atty., Washington, D. C., on the brief), for appellee.

Before McLAUGHLIN, FORMAN and ALDISERT, Circuit Judges.

OPINION OF THE COURT

ALDISERT, Circuit Judge.

Before us is an appeal from the denial of a claim for refund of an estate tax. The district court held that a life bequest of personalty to Kate B. Leggett under the will of her husband, William T. Leggett, created a debtor-creditor relationship between the life tenant and remaindermen, thereby subjecting her estate to a tax on all increments to the value of her husband's bequest occurring from 1909, the date...

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