Legal Opinion
Rothensies v. Fidelity-Philadelphia Trust Co.
Court of Appeals for the Third Circuit
Decided April 23, 1940No. 7042PublishedCited by 22 opinions
1Opinion of the Court
JONES, Circuit Judge.
The question raised by this appeal is whether property bequeathed by a donee in the exercise of a general power of appointment, to the same persons in lesser estates who would have taken the property in its entirety under the will of the donor in default of appointment, passes in virtue of the exercise of the power within the meaning of § 302(f) of the Revenue Act of 1926, as amended, 26 U.S.C.A.IntRev. Code, § 811(f).
William Bueknell, a resident of Pennsylvania, died testate in 1890. He bequeathed to his daughter, Harriet M. Hopper, a share of the income for life from a…
2Cases cited7 opinions
- Helvering v. GrinnellSupreme Court of the United States · 1935
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Freeman's EstateSupreme Court of Pennsylvania · 1924
- Freeman's EstateSuperior Court of Pennsylvania · 1908
- Lee v. CommissionerCourt of Appeals for the D.C. Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- Helvering v. Safe Deposit & Trust Co.Court of Appeals for the Fourth Circuit · 1941
17 more not listed; retrieve them via the Exa API.