Legal Opinion

Markle v. Commissioner

United States Board of Tax Appeals

Decided May 31, 1933No. Docket No. 50142Published

1. By her will the decedent gave to her executors "the sum of Two hundred thousand Dollars ($200,000) or such part of that amount as in their judgment may be required for the purpose of establishing a suitable memorial to my mother, the late Mary Robinson Wright, in the event that I shall not establish or complete the same in my lifetime. It is my intention to decide upon the form of the memorial in my lifetime and if my health permits to complete it.

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1. By her will the decedent gave to her executors "the sum of Two hundred thousand Dollars ($200,000) or such part of that amount as in their judgment may be required for the purpose of establishing a suitable memorial to my mother, the late Mary Robinson Wright, in the event that I shall not establish or complete the same in my lifetime. It is my intention to decide upon the form of the memorial in my lifetime and if my health permits to complete it. If I fail to carry out this plan in any respect the fund herein bequeathed to them shall be available for that purpose and I give my said…

1Opinion of the Court

JOHN MARKLE, EDWARD M. ROBINSON, CHARLES A. MCKENDREE, AND ADA DAVIS SIGLAR, AS EXECUTORS OF THE ESTATE OF MARY R. MARKLE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Markle v. Commissioner

Docket No. 50142.

United States Board of Tax Appeals

28 B.T.A. 201; 1933 BTA LEXIS 1156;

May 31, 1933, Promulgated

1. By her will the decedent gave to her executors "the sum of Two hundred thousand Dollars ($200,000) or such part of that amount as in their judgment may be required for the purpose of establishing a suitable memorial to my mother, the late Mary Robinson Wright, in the…

2Cases cited17 opinions

  1. Jones v. HabershamSupreme Court of the United States · 1883
  2. Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
  3. In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
  4. Perin Ex Rel. Perin v. CareySupreme Court of the United States · 1861
  5. In Re the Accounting of ClaytonNew York Court of Appeals · 1927

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