Legal Opinion
Beggs v. United States
United States Court of Claims
Decided May 29, 1939No. 42509PublishedCited by 7 opinions
1Opinion of the Court
LITTLETON, Judge.
Section 403 (a) (3) of the Revenue Act of 1921, 42 Stat. 227, 279, in effect at the time of the decedent’s death on May 29, 1924, provided that for the purpose of tax the value of the net estate should be determined by deducting from the value of the gross estate the amount of all' bequests, legacies, devises, or transfers for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to a trustee or trustees exclusively for such purposes. The fourth item…
2Cases cited11 opinions
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Arthur Jordan Foundation v. Commissioner of Internal ReveuneCourt of Appeals for the Seventh Circuit · 1954
- Rhode Island Hospital Trust Company v. SandersSupreme Court of Rhode Island · 1956
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
2 more not listed; retrieve them via the Exa API.