Legal Opinion
Sage v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 27, 1941No. 7708PublishedCited by 7 opinions
1Opinion of the Court
JONES, Circuit Judge.
In determining the net amount of a testator’s estate subject to tax, is a charitable bequest of the residuary estate deductible in the amount available for distribution to the legatee or in that amount less a sum paid by the legatee to the decedent’s widow, under a compromise agreement, to procure her abandonment of a contest of the testator’s will?
The facts in the case were stipulated before the Board of Tax Appeals. John Sage, a resident of Bergen County, New Jersey, died testate on October 11, 1936, leaving to survive him his widow, who was adjudged incompetent two…
2Cases cited6 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Lyeth v. HoeySupreme Court of the United States · 1938
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Chase Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- In Re Sage's EstateCourt of Appeals for the Third Circuit · 1941
- Thompson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
- Irving Trust Company and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1955
- St. Louis Union Trust Co. v. MorrisSupreme Court of Missouri · 1947
2 more not listed; retrieve them via the Exa API.