Legal Opinion
Michigan Trust Co. v. United States
District Court, W.D. Michigan
Decided November 15, 1937No. 3796PublishedCited by 4 opinions
1Opinion of the Court
RAYMOND, District Judge.
By this suit the executors of the will of William H.. Gilbert, deceased, seek to recover the sum of $5,589.39 alleged to have been illegally exacted on September 22, 1936, by the Commissioner of Internal Revenue for federal estate taxes. The sole issue is whether the one-tenth portion of decedent’s residuary estate bequeathed by paragraph 7 (a) of his will is assessable under the provisions of section 303 (a) (3) of the Federal Revenue Act of 1926 (44 Stat. at Large 73, 26 U.S.C.A. § 412 (d) and note).
A brief summary of the facts will suffice. William H. Gilbert, a…
2Cases cited8 opinions
- Towne v. EisnerSupreme Court of the United States · 1918
- In Re the Probate of the Will ShattuckNew York Court of Appeals · 1908
- Bank of California, National Ass'n v. RichardsonSupreme Court of the United States · 1919
- People v. . PowersNew York Court of Appeals · 1895
- St. Louis Union Trust Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1932
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3Cited by4 opinions
- H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1958
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Hight v. United StatesDistrict Court, D. Connecticut · 1957