Legal Opinion
Butterworth v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 3, 1933No. 4902PublishedCited by 5 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
William B. Butterworth, a resident of Pennsylvania, died in 1921. By his will he bequeathed eertain property to his wife absolutely and gave the residue of his estate to the petitioners, as trustees, to pay “the net income arising therefrom” unto his wife for life, with remainders over. His wife elected to take under the will in lieu of the interest in her husband’s estate which the law of Pennsylvania gave., her. For several years the trustees paid her amounts which, in the aggregate, did not exceed the value of the interest in the estate to which, but for her…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Warner v. WalshCourt of Appeals for the Second Circuit · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Cape Cod Bank & Trust Co. v. Cape Cod HospitalMassachusetts Appeals Court · 1975
- United States ex rel. Girard Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Warner v. CommissionerCourt of Appeals for the Second Circuit · 1933
- Pardee v. CommissionerCourt of Appeals for the Third Circuit · 1933
- Fidelity-Philadelphia Trust Co. v. CommissionerCourt of Appeals for the Third Circuit · 1933