Legal Opinion
Peoples Trust Company of Bergen County, of the Estate of Dora Plume, Deceased v. United States
Court of Appeals for the Third Circuit
Decided June 9, 1971No. 19032_1PublishedCited by 27 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge.
The United States appeals from a judgment of the district court in favor of a taxpayer in an action for a refund. The plaintiff-taxpayer is the corporate executor of the estate of Dora Plume. Dora Plume died on May 5, 1964, survived by her husband. Her executor filed an estate tax return claiming a charitable deduction of $273,231.99, which it claimed was the value of a charitable remainder in an inter vivos trust which Dora Plume had executed on June 9, 1960. Her will poured her residuary estate into this trust. The Commissioner of Internal Revenue…
2Cases cited22 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Russell v. Princeton Laboratories, Inc.Supreme Court of New Jersey · 1967
17 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Weil Ceramics & Glass, Inc. v. DashDistrict Court, D. New Jersey · 1985
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Froman Trust v. CommissionerUnited States Tax Court · 1972
22 more not listed; retrieve them via the Exa API.