Legal Opinion
Estate of Leo M. Gartland, Deceased, Matthew Gartland, Administrator v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 7, 1961No. 13294PublishedCited by 5 opinions
1Opinion of the Court
PLATT, District Judge.
This is a petition by Matthew Gartland, executor of the estate of Leo M. Gartland, deceased, to review a decision of the Tax Court (1960, 34 T.C. 867) adjudging a deficiency in the Federal estate tax of $84,321.08 in his father’s estate, by the inclusion of the property valued at $258,968.29 in a trust created by Matthew F. Gartland, the petitioner’s grandfather.
The facts of the case are uneontroverted. On July 10, 1929, decedent’s father, Matthew F. Gartland, a resident of Indiana, set up a trust whereby he transferred certain assets to S. Roswell Shepherd of West…
2Cases cited18 opinions
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Helvering v. GrinnellSupreme Court of the United States · 1935
- St. John v. Andrews Institute for GirlsNew York Court of Appeals · 1908
- Farnum v. Pennsylvania Co. for Insurance on Lives & Granting AnnuitiesNew Jersey Court of Chancery · 1916
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. MarrapeseDistrict Court, D. Rhode Island · 1985
- John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Lombard v. CommissionerUnited States Tax Court · 1966
- Bank of Clarksdale v. United StatesDistrict Court, N.D. Mississippi · 1963
- Lombard v. CommissionerUnited States Tax Court · 1966