Legal Opinion
Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 8, 1971No. 18947_1PublishedCited by 40 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge.
Because private philanthropy is so deeply rooted in our society, Congress has been persistently confronted with the problem of resolving what types of incentives are appropriate in the Federal tax system for charitable contributions. A traditional incentive has been the allowance of a deduction in the computation of income, estate, and gift taxes for amounts given to charities. 1
The form in which gifts may be made so as to qualify under the estate tax deduction provision is quite broad. 2 Often such bequests are made in the form of charitable remainder…
2Cases cited24 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- In re the Accounting of HubbellNew York Court of Appeals · 1951
19 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Peoples Trust Company of Bergen County, of the Estate of Dora Plume, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1971
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Allen v. CommissionerUnited States Tax Court · 1976
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
35 more not listed; retrieve them via the Exa API.