Legal Opinion
Old Colony Trust Company, as Under the Will of Charlotte E. Sills v. United States
Court of Appeals for the First Circuit
Decided January 12, 1971No. 7719PublishedCited by 8 opinions
1Opinion of the Court
COFFIN, Circuit Judge.
This is an appeal from a decision of the district court upholding the claim of Old Colony Trust Company, executor under the will of Charlotte E. Sills, to a refund of federal estate taxes and interest in the amount of $831,608.31. 1 It "{ presents the question whether a proportional residuary bequest to a foreign public hospital qualifies for an estate tax deduction under section 2055(a) of the Internal Revenue Code. 26 U.S.C. § 2055(a). The district court has set out the stipulated facts at length in its opinion, 313 F.Supp. 980 (1970); we shall note only in summary…
2Cases cited11 opinions
- Securities & Exchange Commission v. C. M. Joiner Leasing Corp.Supreme Court of the United States · 1943
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Liggett & Myers Tobacco Co. v. United StatesSupreme Court of the United States · 1937
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Norris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Texas Learning Technology Group v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
- Philadelphia National Bank and Philadelphia National Corporation v. United StatesCourt of Appeals for the Third Circuit · 1981
- Uniband, Inc. v. CommissionerUnited States Tax Court · 2013
- In re: Estate of ManolakosCommonwealth Court of Pennsylvania · 1987
- State of Michigan and Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1995
3 more not listed; retrieve them via the Exa API.