Legal Opinion
Commissioner v. Bank of America Nat. Trust & Savings Ass'n
Court of Appeals for the Ninth Circuit
Decided February 25, 1943No. 10213PublishedCited by 24 opinions
1Opinion of the Court
HEALY, Circuit Judge.
Petition to review a decision of the Board of Tax Appeals. The question is whether testamentary gifts to admitted charities in remainder, after termination of an intervening life estate, are so uncertain as not to be allowable as deductions in computing estate taxes under § 303(a) (3) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 232.
Elisha Cobb Mayo died August 26, 1937. His will, which had been made earlier in the same year, declared that his only near kin was his sister, Rebecca S. Mayo, and that her welfare was uppermost in his mind. To this…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
- Commissioner of Internal Revenue v. F. G. Bonfils TrustCourt of Appeals for the Tenth Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Berry v. KuhlCourt of Appeals for the Seventh Circuit · 1949
- Commissioner v. Wells Fargo Bank & Union Trust Co.Court of Appeals for the Ninth Circuit · 1944
- Commissioner of Internal Rev. v. Robertson's EstateCourt of Appeals for the Fourth Circuit · 1944
19 more not listed; retrieve them via the Exa API.