Legal Opinion

Commonwealth Trust Co. of Pittsburgh v. Granger

District Court, W.D. Pennsylvania

Decided December 14, 1944No. 3118PublishedCited by 6 opinions

1Opinion of the Court

GIBSON, District Judge.

The court, after hearing and consideration, makes the following findings of fact and conclusions of law:

Findings of Fact .

The court finds the facts to be as set forth in the stipulation filed by the above named parties on October 26, 1944.

Conclusions of Law

I. The plaintiff is entitled to judgment.

II. The deficiency assessment in respect to the trusts created in favor of the Carnegie Institute of Technology and Georgetown University was erroneous.

III. The will of Charles Gulentz did not limit benefits to his relatives of the-name of “Gulentz” but expressed a preference…

2Cases cited2 opinions

  1. Perin Ex Rel. Perin v. CareySupreme Court of the United States · 1861
  2. Dexter v. President of Harvard CollegeMassachusetts Supreme Judicial Court · 1900

3Cited by6 opinions

  1. Dorsey v. CommissionerUnited States Tax Court · 1952
  2. Langfitt v. United StatesDistrict Court, W.D. Pennsylvania · 1970
  3. Canal National Bank v. United StatesDistrict Court, D. Maine · 1966
  4. Blackwood Estate, Pennsylvania Court of Common Pleas, Lawrence County1977
  5. Dorsey v. CommissionerUnited States Tax Court · 1952

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