Legal Opinion
Nashville Trust Co. v. Com'r of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 2, 1943No. 9407PublishedCited by 19 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is a petition to review the decision •of the United States Board of Tax Appeals (now the Tax Court of the United States), which sustained the Commissioner in holding that the petitioner was not entitled to •a deduction from the gross estate of certain items as payments of claims against the estate. The facts, which were stipulated, and as stipulated found by the Board, are as follows:
Caswell E. Rose, hereinafter referred to as the testator, died testate in Davidson County, Tennessee, on December 31, 1936. Item 9 of his will provided: “I give to my two dear cousins,…
2Cases cited7 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- Key v. HarrisTennessee Supreme Court · 1905
- Gorrell v. TaylorTennessee Supreme Court · 1901
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Goodwin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Merchants National Bank & Trust Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1966
14 more not listed; retrieve them via the Exa API.