Legal Opinion
Security-Peoples Trust Company v. United States
District Court, W.D. Pennsylvania
Decided February 2, 1965No. Civ. A. No. 1101ÂEriePublishedCited by 9 opinions
1Opinion of the Court
WEBER, District Judge.
This case involves an action in the United States District Court to recover estate taxes paid by decedent’s estate on the corpus of a testamentary trust established under the will of decedent’s husband. The government claims that the tax is due under the provisions of § 2041 (a) (2) of the Internal Revenue Code of 1954, 26 U.S.C.1958 Ed. § 2041; 26 U.S. C.A. § 2041.
Decedent, Edna Buhl Putts, died testate June 7, 1960, a resident of Erie, Pennsylvania. A deficiency in estate taxes was assessed against her estate by the Internal Revenue Service by reason of its inclusion…
2Cases cited45 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of TysonSupreme Court of Pennsylvania · 1899
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
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3Cited by9 opinions
- Peoples Trust Company Of Bergen County v. United StatesCourt of Appeals for the Third Circuit · 1969
- Federal National Mortgage Ass'n v. Foster (In Re Foster)United States Bankruptcy Court, E.D. Pennsylvania · 1982
- John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Pennsylvania Bank & Trust Co. v. United StatesDistrict Court, W.D. Pennsylvania · 1978
- Condon Nat. Bank of Coffeyville, Kan. v. United StatesDistrict Court, D. Kansas · 1972
4 more not listed; retrieve them via the Exa API.