Legal Opinion
Mary Jane Gardiner, of the Estate of Laurabel Gardiner, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided April 17, 1972No. 24760PublishedCited by 12 opinions
1Opinion of the Court
BROWNING, Circuit Judge:
The government appeals the allowance of a charitable deduction, under 26 U.S.C. § 2055(a) (2) (1964), to Mary Jane Gardiner, executrix of the estate of Laurabel Gardiner, deceased. We reverse.
By her last will and testament, Laura-bel Gardiner established a trust of her residuary estate. The entire net income of the trust was to be paid, in various proportions, to four members of her family, including her daughter, who was to serve as executrix and trustee. At the death of the last of the income beneficiaries, the remainder of the trust was to be paid to the Shriners…
2Cases cited19 opinions
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Fidelity Union Trust Co. v. FieldSupreme Court of the United States · 1941
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Dumaine v. DumaineMassachusetts Supreme Judicial Court · 1938
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Jane W. Holbrook and First National Bank of Arizona, Co-Executors of the Estate of William Wraith, Jr., Deceased v. United StatesCourt of Appeals for the First Circuit · 1978
- In Re Estate of Harry A. Toulmin, Jr. Virginia Bernthal Toulmin v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Martinez v. CommissionerUnited States Tax Court · 1976
- Estate of Gooel v. CommissionerUnited States Tax Court · 1977
- Robinson v. CommissionerUnited States Tax Court · 1980
7 more not listed; retrieve them via the Exa API.