Legal Opinion
Spaeder v. United States
District Court, W.D. Pennsylvania
Decided October 28, 1978No. Civ. A. 76-64 EriePublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
KNOX, District Judge.
Plaintiffs, John A. Spaeder, Esq., and Robert Francis Bixby, bring this action as co-executors of the Estate of Leo V. Stoeltzlen (decedent) seeking a refund of $75,-583.23 in federal estate tax and interest. The Court has jurisdiction of the action pursuant to Title 28 U.S.C. § 1346(a)(1). Plaintiffs base their claim for refund on two grounds: (1) that the estate was improperly denied a charitable deduction pursuant to § 2055 of the I.R.S. Code of 1954 (IRC) Title 26 U.S.C. § 2055 for bequests in the will to qualifying charities and (2) that the value…
2Cases cited12 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Riggs v. Del DragoSupreme Court of the United States · 1942
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Viola O. Tomalewski v. State Farm Life Insurance CompanyCourt of Appeals for the Third Circuit · 1974
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3Cited by3 opinions
- Deleet Merchandising Corp. v. United StatesDistrict Court, D. New Jersey · 1981
- Cory v. FlaggCalifornia Court of Appeal · 1982
- Campana v. Commissioner of RevenueMassachusetts Appeals Court · 1988