Legal Opinion
Commissioner of Internal Revenue v. Bryn Mawr Trust Co.
Court of Appeals for the Third Circuit
Decided December 29, 1936No. 6220PublishedCited by 12 opinions
1Opinion of the Court
MARIS, District Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, in which the Board determined that there was a deficiency of $3,004.25 in estate tax due by the estate of Patrick J. Lawler, de ceased. There was no real dispute in the facts, which were as follows:
On November 21, 1922, Patrick J. Lawler, the decedent, executed a written pledge coincident with and in consideration of-subscriptions of others, whereby he subscribed and promised to pay to the treasurer of St. Joseph’s College Foundation, for the purpose of providing land, new buildings, and…
2Cases cited22 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Porter v. CommissionerSupreme Court of the United States · 1933
- Morrill v. JonesSupreme Court of the United States · 1883
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- International Railway Co. v. DavidsonSupreme Court of the United States · 1922
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Carney v. BenzCourt of Appeals for the First Circuit · 1937
- Commissioner of Internal Revenue v. PorterCourt of Appeals for the Second Circuit · 1937
- In Re Owl Drug Co.District Court, D. Nevada · 1937
7 more not listed; retrieve them via the Exa API.