Legal Opinion
Hartwick College v. United States
District Court, N.D. New York
Decided February 25, 1985No. 81-CV-281PublishedCited by 2 opinions
1Opinion of the Court
McCURN, District Judge.
MEMORANDUM-DECISION AND ORDER
This is an action by four residuary beneficiaries of the Dewar estate to recover an alleged overpayment of income taxes by the estate for the taxable year ending April 30, 1977. Presently before the court is a motion to determine the proper method of calculating the estate’s charitable deduction for income tax purposes under section 642(c)(2) of the Internal Revenue Code. For the reasons set forth below, the court holds that “interrelated computations” is not appropriate for calculating the estate’s charitable deduction for income tax…
2Cases cited12 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Edwards v. SlocumSupreme Court of the United States · 1924
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Lloyd Edwards, as of the Will of Seren P. Hansen, Deceased v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
- Schoellkopf v. United StatesCourt of Appeals for the Second Circuit · 1942
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3Cited by2 opinions
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986