Mississippi Valley Trust Co. v. Commissioner
United States Board of Tax Appeals
Held, that decedent's will made no bequest either specifically to any charitable organization or to trustees for charitable purposes, but bequeathed and devised testator's entire estate to his wife and two sons in fee simple.
1Opinion of the Court
*389OPINION.
Leech:
At the outset petitioners assert this Board is concluded in its interpretation of decedent’s will by the judgment of the probate court of St. Louis, where it was probated. We do not agree.
It may be conceded that “ the right to succeed to the property of the decedent depends upon and is regulated by state law (Knowlton v. Moore, 178 U.S. 41, 57, and it is obvious that a judicial construction determines not only legally but practically the extent and character of the interests taken by the legatees.” Utterheart v. United States, 240 U.S. 598, cited by petitioners.
The so-called…
2Cases cited33 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Smith T. v. BellSupreme Court of the United States · 1832
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3Cited by7 opinions
- Davison v. CommissionerUnited States Board of Tax Appeals · 1934
- Paris v. United StatesDistrict Court, N.D. Ohio · 1974
- Davison v. CommissionerUnited States Board of Tax Appeals · 1934
- Goulder v. CommissionerUnited States Board of Tax Appeals · 1939
- Mississippi Valley Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933
2 more not listed; retrieve them via the Exa API.