Legal Opinion
Estate of Isaac G. Darlington, Provident Tradements Bank and Trust Company and Claude C. Smith, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 25, 1962No. 13781PublishedCited by 23 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The question involved in this case arises under section 2053(d) (1) and (2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2053(d) (1, 2). Section 2053 (d) (1) provides that the executor of an estate may elect to treat state inheritance taxes paid on charitable bequests as a deduction from the gross estate rather than as a credit against the federal estate tax. Subsection (d) (2) provides that such an election may be made only if the resulting decrease in the federal estate tax will inure solely to the benefit of the charitable beneficiaries.
Isaac G. Darlington,…
2Cases cited7 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Helvering v. BullardSupreme Court of the United States · 1938
- Eisenmenger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Sanford D. Beecher and William White, Jr., Executors of the Estate of John Richard Geary v. United StatesCourt of Appeals for the Third Circuit · 1960
- Estate of Edward v. Babcock, Deceased, Mellon National Bank and Trust Company and Mary A. Babcock, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Commissioner of Internal Revenue v. Estate of Herman J. Bosch, Deceased, Irving Trust Company, Executor,respondentCourt of Appeals for the Second Circuit · 1966
- Second National Bank of New Haven v. United StatesDistrict Court, D. Connecticut · 1963
18 more not listed; retrieve them via the Exa API.