Legal Opinion

Pearcy v. Citizens Bank & Trust Co.

Indiana Court of Appeals

Decided March 2, 1951No. 18,101Published

1Opinion of the Court

121 Ind. App. 136 (1951)

96 N.E.2d 918

PEARCY ET AL.

v.

CITIZENS BANK & TRUST COMPANY, OF BLOOMINGTON, INDIANA, ADMINISTRATOR, ET AL.

No. 18,101.

Court of Appeals of Indiana.

Filed March 2, 1951.

Rehearing denied April 11, 1951.

Hickam & Hickam, of Spencer, and Evens & Baker, of Bloomington, for appellants.

Regester & Regester, of Bloomington, for appellees.

ROYSE, J.

This appeal presents the question of whether the administrator of a decedent's estate is required to apportion federal estate taxes on property not part of decedent's estate. This is the first time this question has been presented to this…

2Cases cited36 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. New York Trust Co. v. EisnerSupreme Court of the United States · 1921
  3. Riggs v. Del DragoSupreme Court of the United States · 1942
  4. Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
  5. Edwards v. SlocumSupreme Court of the United States · 1924

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