Ebersole v. McGrath
District Court, S.D. Ohio
At Raw. Action by William V. Ebersole and others, executors of the will of Omer T. Glenn, deceased, against Stephen McGrath, Collector of Internal Revenue. Judgment for plaintiffs.
1Opinion of the Court
PECK, District. Judge.
On demurrer to the petition.
This is an action to recover the amount of a succession tax paid under protest. The question presented is whether the exercise by will by Omer T. Glenn, deceased, of a power of appointment under the will of his father, William Glenn, who died prior to the enactment of the estate tax law of 1916, whereby Omer T. Glenn, the donee of the power, was given a ’right of support and maintenance from the income of a trust estate for life without power of anticipation but with power of disposing by will of the remainder to vest upon the death of his…
2Cases cited17 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. SangesSupreme Court of the United States · 1892
- Schick v. United StatesSupreme Court of the United States · 1904
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
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3Cited by5 opinions
- Hancy v. CommissionerUnited States Board of Tax Appeals · 1929
- In re the Estate of CosterNew York Surrogate's Court · 1937
- Morris v. CommissionerUnited States Board of Tax Appeals · 1939
- Hancy v. CommissionerUnited States Board of Tax Appeals · 1929
- Morris v. CommissionerUnited States Board of Tax Appeals · 1939