Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
1Opinion of the Court
FEINBERG, Circuit Judge:
The issue in this case is whether a decedent’s estate should be denied both a marital and charitable estate tax deduction for the corpus of a trust even though the entire corpus must ultimately go either to decedent’s widow or to a bona fide charity. For reasons set forth below, we conclude that the decision of the Tax Court to deny both deductions was unjustified ; we hold that at least a charitable deduction is warranted.
The facts before us are not complex. Sol Sehildkraut, a New York resident, died testate on September 24, 1959; the value of his estate was slightly…
Also in this document: Concurrence.
2Cases cited25 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
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
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3Cited by23 opinions
- Estate of Brock v. CommissionerUnited States Tax Court · 1979
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
- Estate of Gooel v. CommissionerUnited States Tax Court · 1977
- Wells Fargo Bank v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Estate of De Witt v. CommissionerUnited States Tax Court · 1987
18 more not listed; retrieve them via the Exa API.