Legal Opinion
Emily D. Leahy Guiney, of the Estate of Arthur Hamilton Leahy, Deceased v. United States
Court of Appeals for the Fourth Circuit
Decided April 22, 1970No. 13642PublishedCited by 10 opinions
1Opinion of the Court
SOBELOFF, Circuit Judge:
A widow, as executrix of her husband’s estate, instituted an action for the recovery of federal estate taxes assessed and paid. The case is here on the taxpayer’s appeal from an adverse judgment of the United States District Court for the District of Maryland, 295 F. Supp. 789 (1969).
The only question we need decide is whether the “general power of appointment” granted to the widow by Item Second of the will of Arthur Hamilton Leahy gave her the power to appoint the principal of the trust to herself or her estate as is required by section 2056(b) (5) 1 of the Internal…
2Cases cited8 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. Raphael PlattnerCourt of Appeals for the Second Circuit · 1964
- Balls v. DampmanCourt of Appeals of Maryland · 1888
- Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Leser v. BurnetCourt of Appeals for the Fourth Circuit · 1931
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Todd v. CommissionerUnited States Tax Court · 1971
- Hazel S. Wisely, of the Estate of William H. Wisely, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Walter A. Martin v. United StatesCourt of Appeals for the Fourth Circuit · 1986
- Bryan v. United StatesCourt of Appeals of Maryland · 1979
5 more not listed; retrieve them via the Exa API.