Legal Opinion
United States v. Bertha Dean
Court of Appeals for the First Circuit
Decided June 30, 1955No. 4878PublishedCited by 49 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This appeal by the United States from a judgment for the plaintiff in a suit to recover the amount of a deficiency in federal estate taxes paid under protest presents no issue of fact, all facts having been either settled by the pleadings or stipulated, and only a single question of law. That is whether, for the purpose of determining the amount of a decedent’s net estate, a deduction may be taken under § 812(d) of the Internal Revenue Code of 1939, quoted in material part in the margin, 1 for bequests to admitted charities which will take effect in the event that the…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Robinette v. HelveringSupreme Court of the United States · 1943
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
1 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990
- Estate of Stewart v. CommissionerUnited States Tax Court · 1969
- Briggs v. CommissionerUnited States Tax Court · 1979
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Buckwalter v. CommissionerUnited States Tax Court · 1966
44 more not listed; retrieve them via the Exa API.