Legal Opinion
Gund's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 27, 1940No. 8127PublishedCited by 18 opinions
1Opinion of the Court
ARANT, Circuit Judge.
This appeal challenges the correctness of a decision of the Board of Tax Appeals that a bequest to the Oak Grove Cemetery Association is not exempt from the federal estate tax under Section 303(a) (3) of the Revenue Act of 1926, as amended, 26 U.S. C.A.Int.Rev.Acts, pages 232, 235. The facts are stipulated.
Karoline E. Gund, a resident of Kentucky, died in Lexington on August 24, 1934. Her will provided for several bequests and for the creation of a trust of the residue for the benefit of Irene Dorner during her life, the remainder at her death to vest in the Oak Grove…
2Cases cited6 opinions
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
- Wilber Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1929
- Schuster v. NicholsDistrict Court, D. Massachusetts · 1927
- Bullock v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1927
- In Re the Estate of CohenNew York Court of Appeals · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
- Audenried v. CommissionerUnited States Tax Court · 1956
- Bank of Carthage v. United StatesDistrict Court, W.D. Missouri · 1969
- Rosehill Cemetery Company v. United StatesDistrict Court, N.D. Illinois · 1968
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
13 more not listed; retrieve them via the Exa API.