Legal Opinion
Marshall v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 23, 1945No. 49PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit -Judge.
The question raised by this appeal from a decision of the Tax Court determining a deficiency in estate taxes on the part of the Estate of Robert Marshall, deceased, to the amount of $322,772.15 is whether the Commissioner of Internal Revenue and the Tax Court were right in holding that certain bequests in trust made by the will of Robert Marshall were not deductible as bequests for charitable, scientific or educational purposes when computing the amount of the estate subject to estate taxes. The will provided for The creation of three different trusts.
The…
2Cases cited4 opinions
- Slee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Girard Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- International Reform Federation v. District Unemployment Compensation BoardCourt of Appeals for the D.C. Circuit · 1942
- Vanderbilt v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1937
3Cited by11 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Sharpe's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Davis v. CommissionerUnited States Tax Court · 1956
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