Legal Opinion
Doyle v. United States
District Court, E.D. Pennsylvania
Decided March 30, 1973No. Civ. A. 69-916PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
HUYETT, District Judge.
This is a suit for recovery of U. S. Federal Estate taxes which plaintiff claims were illegally collected by defendant from plaintiff who is administrator d. b. n. c. t. a. of the estate of Ethel B. Mcllvaine (decedent). Plaintiff seeks to recover the estate tax paid on the value of the corpus of a residuary trust established by decedent’s husband in his will. The trust corpus was determined by the Internal Revenue Service to be includible in the decedent’s gross estate because of a general power of appointment, within the meaning of 26 U.S.C. §…
2Cases cited25 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Kenin's Trust Estate (No. 1)Supreme Court of Pennsylvania · 1941
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Collins EstateSupreme Court of Pennsylvania · 1958
20 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Sonders v. Mezvinsky (In Re Mezvinsky)United States Bankruptcy Court, E.D. Pennsylvania · 2001
- Estate of Nancy E. Rosenblatt, Deceased, Joseph Rosenblatt, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
- Cory v. Security Pacific National BankCalifornia Court of Appeal · 1978
- Estate of Norman H. Vissering, Deceased, Elizabeth L. Lafferty v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Estate of LoganCalifornia Court of Appeal · 1978
7 more not listed; retrieve them via the Exa API.