Legal Opinion
United States v. Provident Trust Co. of Pennsylvania
Court of Appeals for the Third Circuit
Decided October 3, 1929No. 4009PublishedCited by 3 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
James K. Young and Mary Wilson Young, his wife, acquired as tenants by the entirety several parcels of real estate in Philadelphia. Later, they conveyed some of them for a consideration part’ paid and the balance secured by a ground rent, reserved to themselves as tenants by the entirety, to yield them a certain annual income, redeemable at a named figure.
James K. Young died in 1923. The Commissioner of Internal Revenue, upon review and audit of the estate tax return made by his administrators, included in the decedent’s gross estate the value of the ground rent and…
2Cases cited17 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
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3Cited by3 opinions
- Wear v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Kerin v. PalumboCourt of Appeals for the Third Circuit · 1932
- Commissioner v. Girard Trust Co.Court of Appeals for the Third Circuit · 1929