Legal Opinion
Turner v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 24, 1936No. 5810PublishedCited by 7 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals in which the Board determined that the petitioners, as executors of the estate of James Newbegin Jarvie, deceased, were liable for a deficiency in the estate tax of $22,193.37.
The facts of this case are not disputed. James N. Jarvie entered into certain written agreements in which he promised to give to the International Committee of the Young Men’s Christian Associations $1,-000,000 for the erection of a building in Jerusalem to be used by the Young Men’s Christian Association of that place.
Before he died, on…
2Cases cited3 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Wade v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by7 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Commissioner of Internal Revenue v. Bryn Mawr Trust Co.Court of Appeals for the Third Circuit · 1936
- Bretzfelder v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Brown v. United StatesUnited States Court of Claims · 1941
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