Legal Opinion
Girard Trust Co. v. McCaughn
District Court, E.D. Pennsylvania
Decided February 3, 1925No. 11084PublishedCited by 4 opinions
1Opinion of the Court
DICKINSON, District Judge.
The question raised is a demurrer question. It is , the lawfulness of .a tax exaction. It was admittedly lawful if certain property was properly included- in the “value of the es--tate,” which measures the sum of the tax. This takes us to this property. What is it? The physical things were two pieces of real estate situate on Walnut street, Philadelphia. This real estate was under date of April 17, 1916, conveyed by the then gran-tor (now the decedent) to the Girard Trust Company et al. Admittedly all interest, right, or title of any kind which she had in the real…
2Cases cited13 opinions
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Reish v. Commonwealth of PennsylvaniaSupreme Court of Pennsylvania · 1884
- In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
- In re Fulham's EstateSupreme Court of Vermont · 1923
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3Cited by4 opinions
- In Re Thompson's EstateUtah Supreme Court · 1927
- Cleveland Trust Co. v. RoutzahnDistrict Court, N.D. Ohio · 1925
- Farmers' Loan & Trust Co. v. BowersDistrict Court, S.D. New York · 1926
- Frew v. BowersDistrict Court, S.D. New York · 1925