Lederer v. Pearce
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Eastern District of Pennsylvania; Oliver B. Dickinson, Judge. Action by John W. Pearce, Executor of Alfred Pearce, against Ephraim Eederer, Collector of Internal Revenue for the First District- of Pennsylvania. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
WOOLLEY, Circuit Judge.
This is a suit brought against a Collector of Internal Revenue to recover taxes assessed and collected on the theory that property passing under a general power of appointment, exercised by a testator, constituted a part of his estate, and was, as such, liable for an estate tax under the Act of September 8, 1916, c. 463, 39 Stat. 777, as amended by the Act of March 3, 1917, c. 159, 39 Stat. 1002, and the Act of October 3, 1917, c. 63, 40 Stat. 324.
Elizabeth Pearce, dying before the passage of the act, bequeathed certain of her property to trustees with direction that…
2Cases cited3 opinions
- Commonwealth v. DuffieldSupreme Court of Pennsylvania · 1849
- Lederer v. Northern Trust Co.Court of Appeals for the Third Circuit · 1920
- Pearce v. LedererDistrict Court, E.D. Pennsylvania · 1919
3Cited by14 opinions
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Wear v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Hancy v. CommissionerUnited States Board of Tax Appeals · 1929
- Fidelity-Philadelphia Trust Co. v. McCaughnCourt of Appeals for the Third Circuit · 1929
- Boston Safe Deposit & Trust Co. v. JohnsonSupreme Judicial Court of Maine · 1955
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