Legal Opinion
Pennsylvania Co. for Banking & Trusts v. United States
District Court, E.D. Pennsylvania
Decided June 13, 1950No. Civ. A. No. 10597PublishedCited by 3 opinions
1Opinion of the Court
McGRANERY, District Judge.
This is a suit brought for the refund of taxes paid, and the matter comes before the Court on plaintiff’s motion for summary judgment. The legal question thus raised is whether the principal and accrued interest of certain United States bonds issued after March 1, 1941, which were owned by a non-resident alien individual who did no business in this country, and which were physically located here, are subject to the Federal estate tax. (Inasmuch as there is a question as to the value of the bonds, if they are includible in the gross estate, the Government has not…
2Cases cited7 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Plummer v. ColerSupreme Court of the United States · 1900
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Murdock v. WardSupreme Court of the United States · 1900
- Jandorfs Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Pennsylvania Co. For Banking & Trusts v. United StatesCourt of Appeals for the Third Circuit · 1950
- Loewenstein v. CommissionerUnited States Tax Court · 1951
- Loewenstein v. CommissionerUnited States Tax Court · 1951